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.
Delhi HC Criticises Income Tax Dept’s Delay, Grants Assessee Refund & Interest
Delhi HC Quashes Section 153C Notices Beyond 10-Year Limit
No Double Tax on Beneficiary When Trust Has Paid Tax: ITAT Mumbai
Reassessment merely on DVO Report without AO’s Independent Inquiry was Invalid
Section 40(a)(ia) Disallowance Doesn’t Nullify TDS Default: ITAT Mumbai
Reassessment on Same Issue Invalid: Delhi HC Sends Case Back to AO for Fresh Consideration
Section 12AA Registration Alone Doesn’t Guarantee 80G Approval: SC
Refund Interest Denial Over Defective TDS Held Perverse: J&K HC Remands Case
ITAT Upholds ESOP Cost as Business Expense, Sets Aside PCIT 263 Order
ITAT Mumbai Restricts Bogus Diamond Purchase Addition to 3%, Upholds Consistency Principle
Gujarat HC Upholds Reassessment Based on Bogus Entry Information
Income from Film Distribution was not ‘Royalty’ under India-US DTAA
Reopening Beyond Four Years Held Invalid as Based on Stale Information: ITAT Delhi
India Enforces Amended DTAA with Belgium from June 2025 to Curb Tax Evasion
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.
