#Section 234B
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892 articlesIncome Tax

Income Tax
Assessment Order Passed on Deceased Person Is Nullity in Law: ITAT Ahmedabad
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ITAT Allows Section 80JJAA Deduction as One-Day Delay in Form 10DA Was Procedural
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TPO Cannot Compare Captive IT Service Provider With IP-Owning Risk-Bearing Companies: ITAT Mumbai
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Indexed Cost Can’t Be Reduced When Entire Property Rights Are Surrendered: ITAT Pune
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ITAT Delhi Excludes TPO Comparables for Functional Dissimilarity
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ITAT Deletes Brand Promotion TP Adjustment as Issue Was Already Settled in Earlier Years
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Employee Secondment Reimbursements Taxable as FTS as’Make Available’ Test Was Satisfied: Delhi HC
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MMR Cannot Be Applied Through Rectification as Issue Required Detailed Examination
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Site Restoration Deduction Allowed due to PSC contractual obligation
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‘Make Available’ Test Not Met, No TDS on US Software Contractor Payments: ITAT Bangalore
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Section 54 Exemption Available for Every House Sold: Bengaluru ITAT
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Delayed Form 10B Filing Not a Ground to Reject Section 11 Exemption: ITAT Jaipur
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No Tax in India on German Tax Resident’s Professional Service Receipts Under DTAA: ITAT Mumbai
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