#Section 64
Log in to FollowLatest Section 64 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Husband’s Gift, Wife’s Tax: ITAT Rejects Clubbing Claim Over Delayed Disclosure: ITAT Hyderabad

ITAT Delhi Deletes ₹35.70 Lakh FD Addition as Husband Explained Source

Form 26AS TDS Credit Cannot Be Denied Merely Because Income Is Clubbed in Spouse’s Hands: Kolkata ITAT

IDS Declaration Failed but Tax Already Paid Must Be Credited: Bombay HC

Section 80P Deduction Allowed on Nominal Member Credits & Bank Interest: Bangalore ITAT

Karnataka HC Sets Aside Time-Barred KVAT Revision Orders Beyond Five Years

Section 54 Deduction Cannot Be Restricted for Joint Purchase With Wife: ITAT Mumbai

FMV of Surrendered Tenancy Rights Is Cost of Acquisition for Redeveloped Property: ITAT Mumbai

ITAT Lucknow Allows Set-Off of Spouse’s F&O Losses Arising From Gifted Funds

Interest on Bank Deposits Eligible for Section 80P: ITAT Pune

Co-operative Society can only submit resolution plan for corporate debtor in same line of business

Interest on Bank Deposits to Co-op Society is Business Income Due to Statutory Requirement: ITAT Pune

Reassessment Quashed as Capital Gains Taxable in Transferor Spouse’s Hands Under Clubbing Rules

ITAT Pune Allows Sec 80P Deduction; Bank Deposit Interest Eligible as Business Income
Explore the latest Section 64 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.
