#income tax act 1961
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Income Tax
Income Tax
Reassessment Invalid If No Addition on Original Reason: ITAT Jaipur
Income Tax
Income Tax
No Second Guessing AO’s Judgment – ITAT Nullifies PCIT’s 263 Revision as Overreach
Income Tax
Income Tax
PCIT’s 263 Revision Quashed – AO’s Enquiry on Goodwill, Warranty & CSR Found Proper
Income Tax
Income Tax
Condonation of 447-day delay by Income Tax Dept in filing appeal against acquittal was allowed in tax evasion case
Income Tax
Income Tax
Jurisdictional objection after one month of service of notice u/s. 143(2) is not tenable
Income Tax
Income Tax
No Need to Close Individual Debtor Accounts for Bad Debt Deduction: Kerala HC
Income Tax
Income Tax
Search Assessment Barred: Limitation Period Starts When AO Gets Seized Papers
Income Tax
Income Tax
TPO doesn’t have jurisdiction to scrutinize claim of deduction u/s. 80IA
Income Tax
Income Tax
No addition can be made under Section 147 in search cases without fresh material
Income Tax
Income Tax
Disallowance of 20% on expenditure payments was justified based on lack of proof and documentation for sub-contractor payments
Income Tax
Income Tax
Payments to Partner NGOs is Application of Income: ₹1.89 Cr Addition Deleted by ITAT Delhi
Income Tax
Income Tax
₹6.88 Crore Additions Invalid as Reassessment Void Without 143(2) Notice: ITAT Delhi
Income Tax
Income Tax
ITAT Delhi Upholds Dealer Foreign Tour Expense as Genuine Business Promotion
Income Tax
Income Tax
Reassessment based on direction of CIT(A) post period prescribed u/s. 149 cannot be sustained
Explore the latest income tax act 1961 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
