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.
Dumb Electronic Documents Cannot Create Taxable Investment
Faulty Chronology of Notices Vitiates Appellate Order
Redevelopment Gains Are LTCG If Rights Crystallised Earlier
Section 263 Fails Where AO Conducted Enquiry in Limited Scrutiny
Reopening Notice by JAO Invalid After Faceless Scheme
Penalty Cannot Survive After Assessment Is Set Aside
Section 11 Exemption Allowed Despite Delay in Form 10BB
Society-Funded Property in Personal Name Triggers Gift Tax
Salary and Commission Disallowance Deleted After Profit Estimate
294-Day Appeal Delay Excused Due to Wrong Mode of Service
Digital Illiteracy Held Valid Ground to Condon Appeal Delay
Section 148A and 148 Notices Quashed for Breach of Mandatory Faceless Procedure
Section 68 Addition Sent Back as Assessee Claimed Insufficient Opportunity Before CIT(A)
Tax on international payments as per Income-tax Act, 1961
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.
