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.
Additions Quashed for Being Based Solely on Section 133A Survey Statement: Chhattisgarh HC
Section 80P(2)(d) Deduction Allowed on Interest from Co-operative Bank Deposits: ITAT Surat
No Section 153A Addition if no Incriminating Material Found in Search: Bombay HC
LIBOR Rate more suitable for benchmarking loans/advances to associated enterprises in foreign currency
Delay of filing of appeal before CIT(A) not condoned as sufficient cause not shown
Understanding Key Concepts in DTAAs
Filing Form 10F for Non-Residents Without PAN – A Practical Guide
Survey Statements Alone Can’t Justify Bogus Purchase Additions
Concessional LTCG Rate for Non-Residents Overrides Higher TDS Demands
Rs. 113.46 Crore Section 68 Addition Fails Due to Jurisdictional Defect
Ancillary Software Services Protected Under DTAA as FTS Conditions Not Met
Search Assessment Limited as Bank Valuation Found Insufficient Evidence
DTAA rate not applicable to Dividend Distribution Tax under section 115O: ITAT Mumbai
Section 14A disallowance cannot be added back while computing book profits: 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.
