#income tax act 1961
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Disallowance u/s 14A in absence of exempt income unsustainable

Infrastructure development of leased property expenditure is revenue in nature

Section 148 Notice Void if AO Doesn’t examine Assessee’s Filed Return

CIT(A) not adjudicated issues on merit: ITAT Restores Matter to CIT(A)

Reselling of Hardware and Software Not ‘Royalty’ under India-Singapore DTAA

Reopening after 4 years invalid if AO fails to Establish Assessee’s Failure to Disclose Material Facts

No Section 271B Penalty for Delayed Audit Report due to IBC Proceedings

Form 13 and Declaration under section 194C(6) of Income Tax Act

Use of technology in Income Tax tax proceedings & its impact on taxpayers: ITBA Suggestions

Income Tax, Tax Audit and Trust Glossary

Cash Credit Addition Deletion by CIT(A) without Verification is Unjustified

Addition u/s 69B based on incriminating material found during search action sustained

Loss on sale of investment not deductible from book profits u/s 115JB

Expenditure incurred for earning income is to be allowed even if society not registered u/s 12A
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.
