#income tax act 1961
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Delhi HC Rejects Section 69C Addition as Genuine Purchases Cannot Be Disallowed Due to Cash Sales

Reopening Invalid as Third-Party Seized Papers Did Not Match Assessee’s Land Transaction: Gujarat HC

ITAT Upholds Section 153A Jurisdiction as Search Warrant Mentioned “& Ors.” in Group Search

Only Solar Days Count for Determining PE Under India-Saudi Arabia DTAA: ITAT Bangalore

Income From AOP Held Non-Taxable in Member’s Hands as It Was Share of Profit: SC

Concessional 22% Corporate Tax Rate Cannot Be Denied for Procedural Lapse: Rajasthan HC

Reopening Quashed as It Was Based on Unverified PDF Complaint Found on Third Party’s Mobile Phone: Gujarat HC

Gujarat HC Quashed Section 148 Notice as Seized Material Had No Link With Assessee

Karnataka HC Remands Reassessment as Petitioner Failed to Participate Due to Auditor’s Lapse

Gujarat HC Quashes Reassessment as Reopening Was Based on Unverified Complaint

Unsigned Section 148 Notice Held Valid Due to Mention of AO Name and Designation

Assessment Order Quashed Due to Email Communication Issue Despite Valid Section 148 Notice

Delhi HC Quashes Reassessment as Income Tax Department Changed Grounds Midway

AP HC Upholds Income Tax Summons After Finding No Proof of Mala Fide Action
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.
