#income tax act 1961
Log in to FollowLatest income tax act 1961 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Mere differences in opinion between ITO & PCIT cannot justify revision: Delhi HC

Calcutta HC Denies Interest on Refund Adjusted Beyond 20% Pending IT Appeal

Section 148 Reassessment Stayed Pending SC Verdict: HP HC

Bombay HC Admits Appeal on Cash Payment Disallowance u/s 40A(3)

Court-approved Schemes vs. ‘Slump Sale’ after Finance Act 2021–22: Legal Faultline and Practical Tax Planning

One Commission, Two Tax Demands? ITAT Says: Verify First – No Double Taxation

A clerical mistake in Form 3CD cannot lead to addition without hearing assessee

TCS liability against mining officer was valid as compounding fees from Illegal Mining was treated as ‘Transfer of Rights’

Demonetisation Cash Deposit Relief: ITAT Restricts Addition to 5% Estimated Profit

Relinquishment of Trusteeship: Why Payout is Taxable as ‘Income From Other Sources’

Technical Win for Revenue, Substance Win for Taxpayer: ITAT Restores Deductions on Merits

Search Assessment Additions Deleted: ITAT Voids High-Pitched Estimates Without Evidence Reason

54B Exemption Denied Review: CIT(A) Ordered to Examine Revenue Records and Crop Details Reason

Matter remanded as evidence proving financial capability of partners for capital contribution produced
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.
