#Section 234B
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895 articlesIncome Tax
Income Tax
AMP adjustment of ₹4.32 Cr based on Bright Line Test was unsustainable: ITAT Delhi
Income Tax
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
Income Tax
Income Tax
Section 234B Interest Waiver Allowed Due to Legal Uncertainty on Section 80P Exemption
Income Tax
Income Tax
ITAT Deletes Tax Addition Because Long-Term Share Investment Was Genuine, Not Penny Stock
Income Tax
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
Delay in Filing Form 9A & Return Should Be Considered for Condonation; Matter Remanded for Fresh Examination
Income Tax
Income Tax
ITAT Chennai Quashes U/s 153A Additions Based Only on Special Audit Findings
Income Tax
Income Tax
PF Employees’ Contribution Was Debatable Pre-SC – No 143(1) Disallowance: ITAT Bangalore
Income Tax
Income Tax
Oracle India P. Ltd. not permanent establishment of Oracle Systems Corporation
Income Tax
Income Tax
Unreasonably high expense needs to be establish by assessee: Matter remanded to verify additional evidence
Income Tax
Income Tax
ITAT Allows Software Expenses as Revenue Because Licences Were Short-Term and Non-Exclusive
Income Tax
Income Tax
