#income tax act 1961
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Punitive damage being negative restitution not allowable as business expense

Unexplained cash credit u/s 68: Addition sustained on failure to discharge onus cast on assessee

Representation on Updated Return Processing under Income Tax Section 139(8A)

Personal Income Tax and Compliance Costs: A Critical Study

ITAT Mumbai Remands Case for Fair Hearing on Assessment Order

Indexed cost of interest paid for acquisition of property not allowable

Increase in exempt income due to typographical error: ITAT deletes addition

Section 68: Preference Share Sale Receipt reflected in Books Not Unexplained Credit

Conditions for invoking Section 263: AO Order must be Erroneous & Prejudicial to Revenue

Plea of defect in the notice not accepted as it had caused no prejudice to assessee

Delhi High Court Closes CCD Taxation Appeals, Awaits Supreme Court’s Final Decision

Ethical Foundations for Tax Compliance: Lessons from Sikh Teachings in Sri Guru Granth Sahib Ji

No Reevaluation of Facts Without Alleged Perversity in Findings: Delhi HC

Excess Stock cannot be treated as unexplained investment’ u/s.69B & section 115BBE not apply
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.
