#income tax act 1961
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Issuance of notice to dead person unjustified since entire estate taken over by official assignee: Madras HC

Dismissal of appeal merely because appeal was filed manually instead of e-filing unjustified: ITAT Ahmedabad

Deduction u/s. 54EC admissible as nexus between advance from sale of property and investment in NHAI bonds established

Appeal dismissed as tax effect below monetary limit as specified by CBDT: ITAT Kolkata

Action of AO based on High Court decision not erroneous hence jurisdiction u/s. 263 unjustified

ITAT Grants TDS Credit on Merged Entity’s Income to Amalgamated Company

Exemption u/s. 54F available to joint residential house when two houses constitutes single unit

No condonation of delay of 216 Days in filing ITR by Co-Op Society for claiming 80P deduction

No addition u/s 68 as unexplained cash credits as there was lack of incriminating evidence

Penalty u/s. 271D set aside as claim made in an open and bonafide manner: ITAT Bangalore

Why Income Tax Notices Are Issued: Reasons and Compliance Tips

Appeal dismissed due to deliberate non-compliance on part of assessee: ITAT Ahmedabad

Rejection of evidence merely because it is in handwritten form is unjustified: ITAT Ahmedabad

Order u/s. 153A quashed as assessment not based on any incriminating material found during search
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.
