#Section 234B
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803 articlesIncome Tax
Income Tax
ITAT Reduces Profit Estimation as Assessee Acted Only as Pass-Through Entity Earning Thin Commission Margins
Income Tax
Income Tax
Opening Balances Cannot Be Added Under Section 68 as They Relate to Earlier Years
Income Tax
Income Tax
ITAT Allows TDS Credit as Denial Was Due to Inadvertent Omission by AO
Income Tax
Income Tax
No Service of 143(1) Intimation = No Delay in Appeal – ITAT Revives TDS Credit Claim After 15 Years
Income Tax
Income Tax
Notional Rent from Sister Concerns Taxable as ‘Other Sources’: ITAT Mumbai
Income Tax
Income Tax
Earlier Liaison Office Findings Cannot Automatically Decide Branch Office Taxability: ITAT Delhi
Income Tax
Income Tax
No Tax on Deemed Rent of Unsold Flats as Builder Treated Them as Business Stock: ITAT Pune
Income Tax
Income Tax
ITAT Allows BAPA Margin for Non-US AE Transactions Due to Identical FAR Profile
Income Tax
Income Tax
ITAT Sends Back Bogus Purchase & Cash Credit Additions for Fresh Decision
Income Tax
Income Tax
ITAT Orders Exclusion of Comparable as DRP Had Already Held It Functionally Different
Income Tax
Income Tax
Software Licences Aren’t Capital Assets: ITAT Allows ₹37.87 Crore Deduction to BNP Paribas
Income Tax
Income Tax
ITAT Quashes Section 143(1) Adjustment as No Prior Notice Issued
Income Tax
Income Tax
ITAT Slams Ad-Hoc Profit Estimation & Deletes Family Loan Addition u/s 68
Income Tax
Income Tax
