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.
Employee Not Liable for Employer’s Failure to Deposit Salary TDS: ITAT Patna
Why High Courts Cannot Revisit Facts Under Income Tax Section 260A
Section 197 TDS Rate Cannot Be Raised Once PE Finding Is Set Aside: Delhi High Court
Gold and Cash Seized in Search Released on Payment of Advance Tax
Reassessment based on material found by AO of searched person is untenable in absence of satisfaction note u/s. 153C
Amalgamation Shares Taxable Only If Real Income Arises
Substantive 80G Claim Revived Despite Inadvertent Filing Mistake
Section 69C Addition Restricted to Estimated Profit of Small Trader
Section 263 Revision Quashed for Lack of Error and Prejudice
Section 14A Disallowance Recomputed After Mutual Fund Exclusion
Delay in Form 10AB Filing Excused Due to Late Grant of Prior Approval
Addition Set Aside for Lack of Cross-Examination Opportunity
Reassessment Quashed for Wrong Approval Under Section 151
Section 143(1) Adjustment Cannot Deny 115BAB Concessional Rate
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.
