#income tax act 1961
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Reassessment on Issue Already Examined in Scrutiny Is Change of Opinion: Gujarat HC

TDS Credit Cannot Be Denied to Employee for Employer’s Non-Deposit: Delhi HC

Entire Income Tax Refund Cannot Be Withheld Against Small Demand: Delhi HC

No Income Booking Alone Cannot Justify Business Expense Disallowance: Gujarat HC

Section 54 Exemption Denied Where New House Bought Solely in Wife’s Name: P&H HC

Mere Suspicion From STR Cannot Justify Section 148 Reopening: Gujarat HC

Form 10B Delay Cannot Defeat Section 12A Exemption on Mere Technicality: Orissa HC

Market Research Expenses to Improve Sales Are Revenue Expenditure: Bombay HC

AP HC Allows Form 10B Filing, Condoning Delay Under Section 119(2)(b) of Income Tax Act

Executor Is Legal Representative; Delay in Refund Return Must Be Condoned: MP HC

ITAT Nagpur Allows Section 87A Rebate on STCG under Section 111A

Gujarat HC Quashes Reopening Based on Mere Suspicion Without Material Evidence

Allahabad HC Quashes Settlement Order Beyond 18-Month Limit Under Section 245D

Gujarat HC Admits Cadila Appeal on R&D Deduction, TDS and Section 115JB Issues
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.
