#income tax act 1961
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No TDS on Roaming Charges Under Section 194C or 194J: ITAT Mumbai

ITAT Directs Verification of Demonetization Cash Deposit Source

Appeal Dismissal Under Section 249(4)(b) Invalid as No Advance Tax Liability Arises Without Income Admission

Income Tax Appeal Dismissed for Non-Prosecution Remanded for Fresh Adjudication

Scrutiny Assessment Prevails Over Automated Disallowance by CPC

Section 271B Penalty Upheld for Non-Compliance with Section 44AB Tax Audit

Section 148A Proceedings Invalid If Assessee’s Response Rejected Solely Based on Portal Information

Cash Source Taxed Under Section 269SS Cannot Be Added Again under Section 69A for time Gap

ITAT Nagpur Set Aside Section 80G Registration Rejection

Ex-Parte Section 12A & 80G Registration Rejections Set Aside by ITAT Lucknow

Electrification Charges recovered by Power Company is Capital Receipts: MP HC

ITAT Mumbai Allows Section 54F Exemption for Duplex Property Purchase

Provisional 12AB Registration Revocation Set Aside for Fresh Adjudication: ITAT Jaipur

Notice U/S 148 Invalid if issued Without Proper Section 151 Sanction: Delhi HC
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.
