#income tax act 1961
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Bombay HC Quashes Time-Barred Section 148 Reassessment for AY 2015-16

Karnataka HC Dismisses Section 260A Appeal for Lack of Territorial Jurisdiction

Karnataka HC Quashes Section 148 Reassessment for AY 2015-16 Issued After April 2021

Delhi HC Dismisses Reassessment Under Sections 147/148 for AO’s Non-Application of Mind

Taxation and Other Laws (Amendment) Bill, 2026 Proposes Key Changes to Income-tax & Finance Act

Delhi HC Upholds Deletion of Protective Assessments for Lack of Incriminating Material

Gauhati HC Quashes Section 148 Notice as AO Cited ‘Paucity of Time’ for Verification

Delhi HC Admits Appeal on Limitation for Final Assessment Under Section 144C

Revenue Cannot Enforce Tax Claim Omitted from CIRP Resolution Plan: Bombay HC

Bombay HC Quashes Reassessment Notice Issued Beyond 3 Years Without PCCIT Sanction

Taxation of Cruise Ships in India Under Section 44BBC: Lessons from Star Cruises Ruling

No Reassessment on Change of Opinion After Section 143(3) Scrutiny: Delhi HC

Appeals Under Income Tax Acts, 1961 & 2025: A Comparison

Setting Up in GIFT City IFSC 2026: Approvals, Tax, FEMA and Compliance
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.
