#income tax act 1961
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Rejection of application for condonation of delay in filing refund clam is not appealable order u/s. 253

Revision u/s. 263 wouldn’t survive as assessment order held non-est: ITAT Delhi

Assessee was able to explain additions: ITAT remanded matter to CIT(A)

Amount deposited for contract signee does not attract S. 69A-Allahabad HC

No additions can be made without incriminating material in cases of completed assessments

Matter of addition u/s. 69A remanded as documents not produced before lower authorities

Notice and order issued based on suo motu PAN issued by department is unjustifiable: Patna HC

Reopening of concluded assessment after issue of final certificate under DTVSV not permissible

Addition u/s. 68 deleted as evidences demonstrated cash deposits were through agricultural income

Non-granting of opportunity of being heard is against principle of natural justice

ICAI Submits Suggestions on Income-tax Act Review & Pre-Budget Memorandum 2025

Addition u/s. 68 deleted as nature and source of credit explained: ITAT Surat

Interest on compensation taxable under income from other sources: ITAT Delhi

Reassessment beyond 3 years for escaped income less than 50 Lacs impermissible: ITAT Mumbai
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.
