#Section 234B
Log in to FollowEvery article filed under the “Section 234B” tag — analysis, news and updates.
803 articlesIncome Tax
Income Tax
Section 44AD Case Can’t Become Blanket Cash Addition; ITAT Surat Sets Aside ₹5.09 Cr Assessment
Income Tax
Income Tax
Duplicate PAN & No Hearing: ITAT Sets Aside Reassessments for 5 Years
Income Tax
Income Tax
Section 145A Cannot Be Used to Inflate Profits: ₹38.26 Lakh Addition Deleted
Income Tax
Income Tax
TP Issue Remanded for Limited Verification, Appeal Allowed for Statistical Purposes
Income Tax
Income Tax
IFE Content Is Not Royalty: ITAT Delhi Applies DTAA Override Deletes Tax on In-Flight Entertainment Fees
Income Tax
Income Tax
Higher Depreciation Restored as 143(1) Can’t Decide Debatable Claims
Income Tax
Income Tax
Additional Depreciation Granted as Oil Extraction Equals Production
Income Tax
Income Tax
CSR Deduction Denied Despite Section 80G Claim in Tax Appeal
Income Tax
Income Tax
Reassessment Quashed Due to Non-Compliance with Tribunal Directions
Income Tax
Income Tax
Rule 37BA Cannot Override Section 5A While Granting TDS Credit to Goa Residents
Income Tax
Income Tax
ITAT Again Follows Its Own Precedents: Qualcomm Royalty from Foreign OEMs Not Taxable in India
Income Tax
Income Tax
Amount paid before due date of return not supposed to be disallowed under section 43B
Income Tax
Income Tax
Disallowance Invalid as Negative Capital Stemmed from Non-Cash Adjustment
Income Tax
Income Tax
