#income tax act 1961
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Cash deposits recorded in books of accounts cannot be treated as unexplained money u/s. 69A

ITAT Hyderabad Allows Foreign Tax Credit as Form 67 Filed Before AY End

ITAT Ahmedabad Allows 80JJAA Section Deduction Despite Delayed Form 10DA

Superannuation Contributions Allowable if Fund Approved & Paid Before ITR Due Date

ITAT Kolkata Upholds 30% Depreciation on Moulds Used by Vendors

HP HC Stays Section 148 Proceedings Pending Supreme Court Decision

Bank Passbook Not ‘Books of Account’ for Section 68 Additions: ITAT Delhi

ITAT Allows ₹64.72 Cr Abandoned Project Loss Claim as Revenue Expense

ITAT Upholds Deletion of ₹3.83 Cr Addition; AO’s Action Beyond Limited Scrutiny Mandate

Taxation of Upfront Lease Premium under a BOT Lease: Key Aspects

Non-participation in appellate proceeding due to judicial custody is genuine reason

Section 11 Exemption Allowed on Kuri Business Profits Applied for Trust Objects

Section 115BBE High Tax Rate Applies Only to Transactions After 1.4.2017

ITAT Ahmedabad Upholds Bogus LTCG Disallowance
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.
