#income tax act 1961
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Denial of registration u/s. 12AB for quoting wrong provision not justified: ITAT Nagpur

CBDT notifies ITR 1 and SUGAM (ITR-4) for FY 2025-26

Amalgamated company not having Government approval entitled to adjust WDV of assets of amalgamating company

Revision u/s. 263 not sustained as plausible view taken by AO: ITAT Ahmedabad

Revision u/s. 263 not justified as AO took plausible view: ITAT Mumbai

Matter remanded as evidences establishing non-deduction of tax not furnished before lower authority

Disallowance u/s. 14A not justified as sufficient own interest free funds available: ITAT Ahmedabad

Kerala HC Directs disposal of Appeals on Section 192 or 194J TDS Deduction for Doctors

Assessment of Deceased Person Under Income Tax Act, 1961

Addition u/s 69 Deleted: Cash in Locker Proven as Flat Sale Proceeds Assessed to Capital Gains

Legal and Tax Concept Differentiators

Petitioner Must Deposit Compounding Charge; Apportionment to Be Considered by Secretary, Rural Works Department

Section 14A doesn’t apply while computing income as per section 44: ITAT Delhi

Unpaid VAT liability not claimed as expense in P&L cannot be disallowed u/s. 43B
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.
