#income tax act 1961
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Section 132B(1)(i): AO’s Power on Seized Assets Not Abates After 120 Days

One assessment order per assessee per assessment year should prevail unless annulled or set aside

Stay on Income Tax Recovery can be granted if 20% Tax Already been paid: Kerala HC

Disallowance of Business Expenses by AO: A Glaring Instance of Unfair Logic

Assessment void if section 143(2) jurisdictional notice was issued beyond prescribed time limit

ITAT Upholds PCIT’s Decision on Erroneous Assessment Orders and Inadequate Inquiries in Tax Evasion Case

Expenses Cannot Be Disallowed Without Assessee’s Claim in the Relevant Year

Calcutta High Court quashes Income Tax assessment order against deceased

HC should not scrutinize an order of ITSC as an appellate court: Bombay HC

Refunded Security Deposit not taxable under section 56(2)(vii)(a)

ITAT Directs AO to Verify Commission Agents’ Income Declaration & Service Renderings

Action under Section 153C cannot be based solely on Survey Material
![Condonation of Delay in Filing of Income Tax Return (ITR) by CBDT [Section 119(2)(b)]](https://taxguru.in/wp-content/uploads/2024/04/Businessman-holding-a-card-with-text-Income-Tax-Return.jpg)
Condonation of Delay in Filing of Income Tax Return (ITR) by CBDT [Section 119(2)(b)]

Social Security Laws- PF & ESIC
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.
