#income tax act 1961
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Guidance on Principal Purpose Test (PPT) in India’s DTAAs

Non-representation & non-attendance: ITAT dismisses defective Appeal

ITAT Restores ₹10 Lakh Section 35AC Donation Disallowance to AO

ITAT Allahabad Remands Case to AO Due to Assessment Year Mix-Up

Quantum Matter remanded to AO: ITAT Deletes Section 271(1)(c) Penalty

Belated Revised Return After Search: SC Quashes Section 276CC Criminal Proceedings

Unexplained Loan: ITAT Ahmedabad Refers Rs. 99.52 Lakh Addition to AO

CPC cannot make adjustment under section 143(1) without prior notice

ITAT Remands Case to AO, Allows Assessee to Explain Investments

Cash Deposit out of Saving of Family Members: ITAT deletes addition Partially

ITAT Ahmedabad Remands Case on Unexplained Investments to AO

No power to Designated Authority to reopen concluded cases under Vivad se Vishwas Act

Denial of FTC as income not offered to tax in the considered year not justifiable

Mandatory twin Conditions to be satisfied u/s 127 for transferring assessee’s case from one officer to another
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.
