Read all Latest Updates on and about Section 139(1) of the Income Tax Act

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[BREAKING] Gujarat HC directs CBDT to extend ITR Due Date for Audit Cases, mandates 1 month Gap between ITR date and Tax Audit Report Date

Manu Sharma

In a significant ruling, the Gujarat High Court directed the Central Board of Direct Taxes (CBDT) to extend the Income Tax Return (ITR) due date for...

ITAT allows S.36(1)(va) Deduction claimed for Employee’s Contribution towards EPF & ESIC remitted...

Judicial Powers vs. Statutory Deadlines: Can High Courts Extend Due Dates under Income Tax

Manufacturer’s 80IC Deduction Allowed: ITAT Declares Audit Report Filing Directory, allows...

Seven Adjacent Residential Units on Same Floor Constitute ‘One Residential House’ u/s 54 of Income...

Non-Furnishing of Form No.67 before Due Date u/s 139(1) not Fatal to Claim Foreign Tax Credit: ITAT [Read Order]

The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has held that the failure to furnish Form No. 67 before the due date prescribed under Section 139(1) of the Income Tax Act does not...

2 Sec to 46 Min Delay In Filing ITR : Here's ITAT's Key Observations on Validity of Such ITRs

The Digitalization of tax filing in India, facilitated through the e-filing portal of the Income Tax Department, has streamlined compliance but introduced challenges related to technical glitches...

Delhi HC sets aside Notice u/s 148A(b) of Income Tax Act, citing Bar by Limitation [Read Order]

The Delhi High Court sets aside notice under section 148 A(b) of the Income Tax Act,1961, considering its bar by limitation. The bench viewed that the import of the order is not to obliterate the...

Employees’ PF & ESI Contribution Disallowed if Paid After Due Date: ITAT [Read Order]

The Hyderabad Bench of Income Tax Appellate Tribunal(ITAT)ruled that employees’ Provident Fund(PF) and Employees State Insurance(ESI) contributions are not deductible if paid after the due date...

[Breaking] CBDT Extends ITR Due Date for Transfer Pricing Report Filers under Section 92E: Check New Date Here [Read Circular]

The Central Board of Direct Taxes (CBDT) has extended the due date for furnishing the return of income under Section 139(1) of the Income Tax Act, 1961, for Assessment Year (AY) 2024-25 from November...

Failure to File Form No. 10IE on Time Does Not Impact Eligibility for Concessional Tax Rates u/s 115BAC of Income Tax Act: ITAT [Read Order]

The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that the failure to file Form No. 10IE on time does not impact eligibility for concessional tax rates under Section 115BAC of the...

CBDT allows Condonation of Delays in Form 10IB and Form 10IC Fillings for Covid Period Assessment Years [Read Circular]

The Central Board of Direct Taxes (CBDT) has issued a pivotal circular allowing condonation of delays in filing Form 10IC and Form 10ID for the assessment years 2020-21, 2021-22, and 2022-23. ...