#income tax act
Log in to FollowLatest income tax act updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Sale Deemed Void: Previous Owner’s Transaction Post-Income Tax Proceedings

Notional interest for delay in realization of export proceeds from AEs unwarranted: ITAT Mumbai

Payment towards interconnect usage charges to foreign telecom operators not taxable in India: ITAT Mumbai

Madras HC Allows Appeal before CIT(TDS) with 10% Pre-Deposit instead of 20%

Date of transfer of share is date of contract and not date of agreement: ITAT Mumbai

Section 43B(h) of Income Tax Act, 1961: Analysis & Implications

TP adjustment towards brand development services deleted as no contract exists between the parties: ITAT Chennai

Goods smuggled from Foreign Origin without customs clearance in absence of reasons to believe was invalid

Toll Collection Right Deemed Intangible Asset: Depreciation allowed

Sapling is not tea hence not chargeable to tax under Bengal Agricultural Income Tax Act: Calcutta HC

Receipt of compensation due to non-renewal of contract not taxable u/s. 28(ii)(e): ITAT Delhi

Addition u/s 69 unjustified as explanation for source of fund rejected without sufficient reasoning: ITAT Bangalore

Kerala HC: Personal Hearing Required for IT Act Section 148A(d) Orders

Personal Hearing Mandatory for IT Act Section 148A(d) Orders: Kerala HC
Explore the latest income tax act 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.
