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.

Section 153D Approval Cannot Be Presumed When Approval Letters Are Untraceable: ITAT Surat

ITO Lacking Pecuniary Jurisdiction Cannot Frame Reassessment: ITAT Kolkata

Section 40(a)(ia) Disallowance Does Not End TDS Obligations: ITAT Mumbai

Mere Partner’s Unpaid Interest & Remuneration Cannot Justify Reopening: Gujarat HC

Section 13 Violations Cannot Bar 12AB Renewal at Registration Stage: ITAT Delhi

Father and Wife Funded Property: ITAT Deletes Unexplained Investment Addition

Compulsory Acquisition of Hazira Agricultural Land Not Taxable as Capital Gain: ITAT Surat

Mere Turnover Mismatch Across Tax Statutes Cannot Sustain Addition: ITAT Delhi

CGAS Rule 9 Lacuna May Postpone Capital Gains Tax Despite Immediate Withdrawal

Copper Transfer Pricing: Why LME Price Is Not Enough

Taxman in Your Inbox: Privacy and Search Powers under Income-tax Act, 2025

Section 54 Allows Habitable-House Costs and Multiple Houses: ITAT Mumbai

6% Interest Payable on Delayed Vivad Se Vishwas Refund: Bombay HC

Section 69A Demonetisation Cash Addition Restored for Verification: ITAT Mumbai
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.
