#income tax act 1961
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ITAT Cochin Allows Section 54F Deduction for Essential Plumbing, Excludes Luxury Interiors

Section 153C Prevails Over Section 144 for persons other than searched person

ITAT Raipur Quashes Assessment for Mechanical Approval u/s 153D

ITAT Nagpur Quashes PCIT’s 263 Revision: Protective Addition Cannot Be Substituted

HUF Wealth Planning: Smart Ways to Transfer Assets

Presumptive Taxation of Non‑Residents under Income‑tax Act, 1961

Unexplained Income Provisions: Sections 68, 69, 69A, 69B, 69C & 69D

How Income-Tax Concessions, Exemptions & Deductions Shape India’s Public Policy

Exemption u/s 11 and 12 could not be denied to Charitable Trust if Audit Report was filed by extended due date even if after the filing of ITR

Draft Assessment Order was not permissible u/s 144C(1) when TPO makes no variation

Constitutional Validity of Provisions of Income-tax Act, 1961

Beer Shop Cash Deposits Assessment Remanded for De Novo Hearing by ITAT Pune

Income Tax Section 148A vs. Section 135A

Mere Receipt of Salary in India not Trigger Tax if Services Rendered Overseas
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.
