#income tax act 1961
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Who Must File an Income Tax Return in India?

Demystifying DTAA Taxation on Mutual Fund Gains for Non-Residents

Section 12A Registration Can’t Be Denied for Sub-clause Mistake in Application: ITAT Pune

80P(2)(a)(i) deduction eligible on interest earned by co-operative society from deposits with co-operative banks

Addition u/s. 43CA quashed as stamp duty and agreement value difference is less than allowable limit

Reopening quashed as matter already considered during original assessment: ITAT Cuttack

Permission from PCIT instead of PCCIT for reassessment beyond three years is invalid

Addition u/s. 69A towards cash deposits deleted to the extent of accepted cash sales

Stridhan: Property Rights and Income Tax Implications

ITAT: Genuineness of Activities, Not Commercial Nature, to be seen while granting registration u/s 12AA and 80G

Remand by CIT(A) for Non-Appearance Before AO – Mandatory?

Private Trusts under Income Tax Act, 1961

Annual Software Renewal Costs Not Capital in Nature: ITAT Ahmedabad

ITAT Mumbai: Mere Possibility of Expenditure Outside India Not a Bar to Section 12AB Registration
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.
