#Section 234B
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803 articlesIncome Tax
Income Tax
ITAT Mumbai: No Section 56(2)(x) Addition if Difference Within 10%-Tolerance Limit Held Retrospective
Income Tax
Income Tax
Dividend Stripping Disallowance Upheld as Section 94(7) Applies to Entire Dividend
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Royalty on Logo Allowed; Disallowance Without Examining Business Purpose Invalid: ITAT Delhi
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Reassessment Upheld Due to Undisclosed Capital Gains on Registered Sale Deed: ITAT Mumbai
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Income Tax
ITAT Mumbai Rejected Re-characterisation of Preference Shares as Loans Due to Lack of Evidence
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Income Tax
Mere Receipt of Salary in India Does Not Make It Taxable for Non-Resident: ITAT Mumbai
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AMP adjustment of ₹4.32 Cr based on Bright Line Test was unsustainable: ITAT Delhi
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Income Tax
ITAT Mumbai: No U/s 36(1)(iii) Disallowance If Own Funds Exceed Advances
Income Tax
Income Tax
ITAT Mumbai: AO Cannot Apply 50% Presumptive Rate U/s 44ADA to Business Income Declared U/s 44AD – Addition Deleted
Income Tax
Income Tax
Foreign Tax Credit (FTC) Allowed Despite Delay in Filing Form No. 67
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Income Tax
Section 234B Interest Waiver Allowed Due to Legal Uncertainty on Section 80P Exemption
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ITAT Deletes Tax Addition Because Long-Term Share Investment Was Genuine, Not Penny Stock
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Income Tax
Expenditure Cannot Be Disallowed Solely for Non-Response to Notices U/s 133(6); Matters Remanded for Proper Verification
Income Tax
Income Tax
