#income tax act 1961
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Income Tax
Income Tax
Pigmy commission treatment as salary vis-à-vis TDS u/s 192 needs re-verification
Income Tax
Income Tax
Rejection of books of accounts justified as transactions recorded not supported by proper documents
Income Tax
Income Tax
Denial of Foreign Tax Credit merely because Form 67 furnished after due date of return filing is unjustified
Income Tax
Income Tax
Proviso to section 36(1)(iii) not applicable as sufficient internal cash accruals available
Income Tax
Income Tax
Claim of exemption of LTCG u/s 10(38) allowable as requisite conditions satisfied
Income Tax
Income Tax
Denial of Exemption u/s 10(23C)(vi) justified as education not being the sole purpose
Income Tax
Income Tax
Deeming fiction of section 50C doesn’t apply in case of purchaser
Income Tax
Income Tax
Reopening of proceedings u/s 147 sustainable as original return processed u/s 143(1)
Income Tax
Income Tax
Assessment order based on invalid notice u/s 148 is unsustainable
Income Tax
Income Tax
Sale of sugar to members at concessional rate vis-à-vis appropriation of profit needs reconsideration
Income Tax
Income Tax
Perpetual Bonds: Features, Risks and Taxation
Income Tax
Income Tax
Who has to get Accounts Audited under section 44AB of Income Tax Act 1961?
Income Tax
Income Tax
Case can be transferred from Jurisdictional AO to Central Circle u/s 127
Income Tax
Income Tax
Capital contribution by partner cannot be added in hands of partnership firm
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.
