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.

Section 281B Attachment Invalid on Property Not Owned by Assessee: Karnataka HC

No Retrospective Power to Cancel Registration under Section 12AB(4): ITAT Bangalore

ITAT Deletes Rs.31 Cr Addition: No Fresh Material to Disprove Genuine Investments

No Error, No Prejudice – AO’s ICDS Verification Upheld- ITAT Quashes 263 Action

Reassessment Notices Issued Without Jurisdiction Under Section 151A Invalid: Karnataka HC

Software Payments Not Royalty Under Income Tax Law: Karnataka HC

ITR Due Date Extensions: Reasons and Historical Trends

Section 194T: New 10% TDS on Partnership Firm Payments to Partners

ITAT Mumbai Rejects Revenue’s Re-Characterisation of Netflix India; Deletes ₹445-Crore TP Adjustment

Section 115BBE Not Applicable to Business Income Offered During Survey: ITAT Chandigarh

AO Cannot Bypass Section 148B for Pre-Search Assessment Year: ITAT Chandigarh

AO’s acceptance of excess stock as business income upheld- 115BBE not attracted

Timing of Tax Liability in Transfer under an Unregistered JDA

SC Expands Fixed Place PE: Effective Control Over Physical Presence
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.
