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.
Revised Form 10 Filed During Assessment Held Valid for Accumulation Claim of Trust
SC Upholds Bar on Clubbing Syndicate Income With Individual Assessee
Bogus Purchase Addition Fails Without Incriminating Material Under Section 153A
Section 154 Rectification Order Quashed as Order Passed Before Hearing Date
CAM Charges Not Rent, TDS Under 194C Upheld by SC Due to Nature of Payment
Reassessment Quashed Due to Limitation After Supreme Court Time Exclusions
Six-Year Limit Under Section 153C Runs From Document Handover, Not Search Date
Section 80P(2)(d) Deduction Allowed Because Co-op Bank Is Also a Co-op Society
Disallowance u/s. 14A cannot exceed amount of exempt income earned during the year
Valuation of Perquisites of Residential Accommodation Under Income Tax Act, 1961
Income Tax Assessment Upheld Because Amalgamation Was Not Informed to Tax Officer
Taxation of REITs and InvITs under Section 115UA
Algorithm-Driven Income Tax Notice and Additions – ITAT’s stand on Evidence
Gauhati HC Stays Income-Tax Recovery Pending ITAT Hearing
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.
