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.

Transfer Pricing: High-Turnover Companies Cannot Be Comparables for Captive Providers

JAO vs. FAO: Section 148 Reassessment Powers – Evolving Delhi HC and SC Position

Income-Tax Notice Triggered Due to AIS & ITR Mismatch in High-Value Transactions

Assessment Quashed for Failure to Issue Mandatory Show Cause Notice

Consultancy Fees Held Not Taxable Due to Failure of “Make Available” Test

Reassessment Quashed for Invalid Sanction Under Section 151(ii)

Vague Income Tax Department’s New E-Intimations: Information or Intimidation?

Ignorance of Tax Law Not a Ground for Condonation Belated Return: Delhi HC

TDS u/s 195 on Sponsorship & Trademark Rights – Indo-Singapore DTAA

Crossing Borders, Tax Lines: Residential Status under India’s Income-tax Framework

Advance for Flat or Accommodation Loan? ITAT Remands Section 68 Addition

Digital Access by Tax Authorities: Reason to Believe & Privacy Risks

Section 14A Disallowance Not Addable to MAT Book Profits: Analysis by ITAT

Addition Deleted Because Suspicion Cannot Substitute Proof in Penny-Stock Cases: 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.
