Income Tax
Log in to FollowLatest Income Tax news, articles, notifications, circulars and case laws covering ITR, assessments, deductions, TDS, capital gains, tax audit, appeals and compliance.

ITAT Surat Remands Section 54F Claim to AO for Fresh Review of Additional Evidence

Ad-Hoc 5% Expense Disallowance Held Unsustainable by ITAT

No Permanent Establishment Found, Revenue Appeal Dismissed by SC

Delhi HC Affirms No PE in India; Offshore Supply Alone Not Taxable

Reopening Below ₹50 Lakh Without PCCIT Approval Is Invalid

ITAT Chandigarh Set Aside Demonetisation Cash Addition Due to Proven Cash Availability

ITAT Chandigarh Restored Appeal as CIT(A) Failed to Decide Case on Merits

ITAT Chandigarh Allowed Section 11 & 12 Exemption as Registration Cancellation Was Set Aside

Delhi HC Quashes 10% TDS Order, Directs Nil Withholding Certificate for Foreign Company Lacking PE in India

Demonetization Cash Deposits Treated as Business Sales, Only 8% Taxable as Income: ITAT Pune

House Property Rules Corrected on Stock-in-Trade, Interest Deduction & PAN quoting

TDS & TCS Guidelines Binding on Deductor & Income Tax Authorities from 1st April 2026

Budget 2026: Earlier Deductions to Be Taxed Later Even Without Condition Breach

Finance Bill 2026 proposes Uniform Definition of Specified Fund from 1st April 2026
Income Tax is TaxGuru’s extensive resource for developments under India’s direct tax laws. This category covers Income-tax provisions, rules, notifications, circulars, instructions, judicial decisions and practical compliance issues. Readers can explore articles and case laws on income-tax returns, assessments, reassessment, deductions, exemptions, capital gains, business income, TDS and TCS, tax audit, penalties, appeals, international taxation and other direct tax matters. The category also covers important CBDT announcements, tax deadlines, return filing developments and changes affecting individuals, businesses and other taxpayers. Chartered Accountants, advocates, tax professionals, companies and taxpayers can use this section to follow legislative, administrative and judicial developments and research important Income Tax issues and precedents.
