#income tax act 1961
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Income Tax Reassessment Must Be Independent of GST Adjudication: Madras HC

Actuarial Deficit Fund Contributions Not Hit by Annual Ceilings: Calcutta HC

Time Allowed for Reply Excluded from Reassessment Limitation: SC Dismisses SLP

Section 147A Constitutional Challenge: Bombay HC Restrains Reassessment Proceedings

VDA Tax Under Income Tax Act 2025: Cross-Border Gaps and CARF

Bombay HC Orders Rs. 3.25 Cr Section 244A Interest Payment with 6% Compensation

Karnataka HC Rejects ₹10 Crore Addition Based on Uncorroborated Loose Sheet

AY 2015-16 Reassessment Notices Issued After 1 April 2021 Must Be Dropped: Karnataka HC

Software Product Company Not Comparable to Captive Service Provider: Karnataka HC

Higher AE Margin Leaves No Scope for TP Adjustment: Karnataka HC

Cash Deposits Cannot Be Deemed Unexplained Without Examining Records: Karnataka HC

Section 69A Addition Cannot Come as a Surprise in Final Assessment: Karnataka HC

Reassessment Cannot Begin with a Doubt and End in a Fishing Enquiry: Karnataka HC

Indian Payer’s Location Alone Does Not Create Indian Income Nexus: Delhi HC
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.
