#Section 234B
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895 articlesIncome 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
Income Tax Assessment Against Amalgamated Entity Invalid as Company Ceased to Exist
Income Tax
Income Tax
FIFO Prevails: ITAT Mumbai Rejects “Cherry-Picked Shares” as Tax Avoidance
Income Tax
Income Tax
Reassessment Invalid Because Approval Contained Only ‘Yes, I Am Satisfied’: ITAT Rajkot
Income Tax
Income Tax
PF/ESI Addition Quashed: CPC Cannot Decide Debatable Issues Under Section 143(1)
Income Tax
Income Tax
Factory Shift ≠ Capital Asset – ITAT Allows ₹1.13 Cr as Revenue, Calls Out “Enduring Benefit” Overreach
Income Tax
Income Tax
ITAT Deletes PF/ESI Disallowance as Section 143(1) Adjustment Held Beyond Scope
Income Tax
Income Tax
