#Section 234B
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803 articlesIncome Tax
Income Tax
FTS Not Taxable Under Article 22 as India-Thailand DTAA Treats It as Business Income: ITAT Delhi
Income Tax
Income Tax
ITAT Quashes Section 153C Assessments as Satisfaction Note Was Recorded After 1st April 2021
Income Tax
Income Tax
Accepted Contract Receipts, Accepted Purchases: ITAT Deletes Entire Bogus Purchase Addition
Income Tax
Income Tax
AO cannot introduce a new addition while giving effect to appellate order: ITAT Chennai
Income Tax
Income Tax
ITAT Deletes FTS Addition Because India-UAE DTAA Contains No FTS Clause
Income Tax
Income Tax
ITAT Deletes section 69 Addition as Revenue Failed to Prove Investment in Relevant Year
Income Tax
Income Tax
ITAT Deletes 10% Expense Disallowance as No Specific Defects Found in Audited Books
Income Tax
Income Tax
No GP Addition if No Specific Defects Found in Books of Account: ITAT Delhi
Income Tax
Income Tax
ITAT Deletes ₹3,885 Cr Share Premium Addition as Section 56(2)(viib) Not Applies to Holding-Subsidiary Funding
Corporate Law
Corporate Law
60% Tax Under Section 115BBE Cannot Apply Retrospectively: Rajasthan HC
Income Tax
Income Tax
No TP Adjustment Allowed if Foreign LLC Income Was Already Taxed in India: ITAT Delhi
Income Tax
Income Tax
ITAT Delhi Deletes Section 44BB Addition as Revenue Failed to Establish PE in India
Income Tax
Income Tax
SEC Whistleblower Award was held taxable: ITAT rejected claim of capital receipt and windfall gain
Income Tax
Income Tax
