Case Laws Since 1932
Powerful Search Filters
Keyword Search in PDF
Subject Wise Case Laws
Section Wise Case Laws
Full Library of All Cases
Cases in Tablular Format
Taxpundit is India’s biggest repository of Income Tax & GST Case Laws of Supreme Court, High Courts, Tribunals, Advance Rulings, AAR etc. with State of Art Search Engine.
Introduction Taxation is an essential aspect of any country’s economic framework, as it plays a pivotal role in generating revenue for the government. In India, the taxation system is multifaceted, encompassing various aspects of individual and corporate income, including the taxation of business income. Business income taxation in India is subject to a complex set
Search and Seizure : The Supreme Court on 06th April 2023 delivered a landmark verdict in case of Income Tax Officer vs Vikram Sujitkumar Bhatia and 114 connected cases ( in C.A. No. 911/2022 ) as it ruled that searches conducted before June 1, 2015 would also come under the amendment brought by the Finance
Allowances in Salary : Different types of allowances are given to employees by their employers. Generally allowances are given to employees to meet some particular requirements like house rent, expenses on uniform, conveyance etc. Under the Income-tax Act, 1961, allowance is taxable on due or receipt basis, whichever is earlier. Normally, there are 3 types
ITR Forms For Asstt Year 2023-24 : The Central Board of Direct Taxes (CBDT) has notified Income-tax Return Forms (ITR Forms) for the Asstt Year 2023-24 vide Notifications No. 04 & 05 of 2023 dated 10.02.2023 and 14.02.2023. These ITR forms will come into effect from 1st April, 2023 and have been notified well in advance
India’s Union Budget 2023 was presented by the Finance Minister on 1st February 2023. The budget focuses on boosting infrastructure, healthcare, education, and agriculture. Overall, the budget aims to create a self-reliant India and provide a boost to the country’s economic growth. Key Highlights and Amendments in Budget 2023 The new tax regime for Individual and
Income from salary is one of the major sources of income for individuals and is subject to income tax. As per the Income Tax Act of 1961, salary income is defined as any payment received by an individual in the course of his or her employment, including wages, gratuity, and retirement benefits. Basis of Charge
Taxpundit provides latest and uptodate original income tax case laws and being a CA I need latest information on daily basis. I am a regular subscriber.
Vinod DChartered Accountant
I appear before ITAT and CIT (A) & it is necessary for me to examine case laws. Taxpundit provides the right content for my needs and love the interface.
S MurliAdvocate
Taxpundit team is practical and a pleasure to deal with. They provide us with top notch assistance and peace of mind. I regularly subscribe for filing of tax appeals.
K B GuptaChartered Accountants
At first, I wasn't sure but after using it for a while I realised that Taxpundit is reasonable and better than other online resources.
Prakash SuranaChartered Accountants
At Taxpundit I get what I want. The search is fast and powerful. Case Laws table help in deciding which case law to download and read.