#income tax act
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Income Tax
Income Tax
Expenditure related to exempt income to be disallowed even if assessee has not earned any tax-free income
Income Tax
Income Tax
Tax paid by employer on behalf of employee is a non-monetary perquisite subject to single grossing up
Income Tax
Income Tax
Penalty should not be imposed if full disclosure of the facts of the case made by the Assessee
Income Tax
Income Tax
Payment made to foreign company for outright purchase of plant and know-how cannot be considered as ‘Royalty’
Income Tax
Income Tax
MAT will be eased for infrastructure companies in new DTC
Income Tax
Income Tax
Scrutiny Assessment under the Income-tax Act with Special reference to Annual Information Returns
Income Tax
Income Tax
High-pitched assessments u/s. 147/143(3) of the Income-tax Act – Some remedies
Income Tax
Income Tax
Income from Other Sources – Method of Accounting – Concealment Penalty – Provisional Attachment
Income Tax
Income Tax
Direct Taxes ‘Manufacture’ – Reassessment – Stamp Valuation – Service of Notice – Document Identification Number
Income Tax
Income Tax
Post budget Weighted Deduction for in-house research and development
Income Tax
Income Tax
Taxability of gift as Income from Other Sources u/s. 56 [2][vii]
Income Tax
Income Tax
Section 56(2) Deemed Gifts & transfer of movable & immovable property
Income Tax
Income Tax
AAR on Prima facie satisfaction for initiation of penalty proceedings required even post-amendment
Income Tax
Income Tax
AAR on Payment for end to end international long distance telecom services not taxable
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.
