#income tax act 1961
Log in to FollowLatest income tax act 1961 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Reopening of assessment merely based on change of opinion is unsustainable
Income Tax
Income Tax
Order passed based on submissions made before CIT(A) without conducting enquiry unsustainable
Income Tax
Income Tax
Non-passing of draft assessment order u/s 144C(1) renders final assessment Jurisdictionless
Income Tax
Income Tax
Indian subsidiary operating in independent manner doesn’t constitute PE
Income Tax
Income Tax
HC quashed order passed by Officer not having jurisdiction
Income Tax
Income Tax
Interest on TDS being compensatory in nature is allowable u/s 37(1)
Income Tax
Income Tax
Amendment to provisions of section 50C(1) is retrospective in nature
Income Tax
Income Tax
Disallowance u/s 40A(3) sustained as benefit of exception u/r 6DD(f) not eligible
Income Tax
Income Tax
Revisional Power: Difference of Opinion Alone Insufficient to invoke Section 263
Income Tax
Income Tax
TDS on rent reimbursement not deductible if no lessor & lessee relationship
Income Tax
Income Tax
Section 79 Triggers on Change in Beneficial Ownership of Shares: ITAT
Income Tax
Income Tax
ITAT Imposes Rs 5,000 Cost on Assessee for Non-Compliance of CIT(A) notices
Income Tax
Income Tax
Notice Received U/s Section 133 (6) of Income Tax Act, 1961? An Eye Opening Case Study
Income Tax
Income Tax
Disallowance of interest u/s 36(1)(iii) unjustified as interest bearing funds not used for purchase of land
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.
