return of income Archives

Cases Reported in ITR | Latest Cases on Income Tax Laws

Explore the latest cases reported in SCC’s Income Tax Reports (ITR) Volume on Assessment, Notice, Business or Revenue expenditure, Double taxation, Return of Income, Revision, Search and Seizure, Faceless assessment and much more.

Cases Reported ITR & GSTR Cases

Cases Reported in ITR| Latest Cases on Income Tax Laws

Explore the latest cases reported in Income Tax Reports (ITR) Volume on Return of Income, Royalty, Exemptions, Investment business, Reassessment, Appeal and much more.

Case Briefs Tribunals/Commissions/Regulatory Bodies

Reopening of the assessment is indemonstrable in law as reasons inserted in Section 147 IT Act were not considered as evidence: ITAT

It is a trite law that the reasons, as recorded for reopening the reassessment, are to be examined on a standalone basis to determine the validity of proceedings under section 147 IT Act.

Legislation Updates Rules & Regulations

New Form ITR-A for successor entities to furnish their return of income, notified vide Income-tax (31st Amendment) Rules, 2022

On 19-09-2022, the Ministry of Finance has notified the Income-tax (31st Amendment) Rules, 2022 in order to amend Income-Tax Rules 1962 which