#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.

Reopening Upheld but Addition Restored – Non-Speaking Order on Cost of Improvement

PCIT Cannot Convert Bogus Purchase Disallowance into Section 69C Income via Revision u/s 263

Overtime Wages Must Include Allowances Under Factories Act: SC

ITAT Kolkata Allowed ₹26.77 Section 54F Exemption Despite Joint Ownership

Demonetisation Cash Addition Deleted Because Funds Belonged to Members

Interest on Bank Deposits Allowed as 80P Deduction Due to Business Nexus

Addition under Section 69 Cannot Be Based on Unsigned, Unacted Agreement

Transfer of case u/s. 127 to centralize assessment of all connected persons is justifiable

Interest from Private Banks Eligible for 80P Deduction: ITAT Pune Clarifies

Taxation of Gifts from Family

Interest Income Deduction Denial Reviewed: Section 263 Jurisdiction in Cooperative Societies

Transfer order u/s. 127 made without serving notice upon assessee is invalid and inoperative

Cash Loans Above ₹20,000 Enforceable Despite Section 269SS Violation: SC

Using Intra-Spousal Transfers as Gifts to Save Tax: Is It Legal?
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.
