#Section 234B
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895 articlesIncome Tax
Income Tax
Double Taxation Avoided – Reversal of Provision Not Taxable Again: ITAT Mumbai
Income Tax
Income Tax
No Disallowance u/s 14A Without Exempt Income – ₹43.23 Cr Addition Deleted: ITAT Mumbai
Income Tax
Income Tax
Section 153C Additions Deleted – Hazir Johri Software Entries Held Unreliable Without Corroboration
Income Tax
Income Tax
Section 68 addition remanded — Identity proved shifts onus to AO; Failure to invoke Section 133(6) grant opportunity held improper
Income Tax
Income Tax
ITAT Bangalore Quashed Reassessment for Sanction by wrong authority After 3-Year Limit
Income Tax
Income Tax
Reassessment Quashed as Section 148 Notice Issued After Six-Year Limitation
Income Tax
Income Tax
Madras HC Upheld Reassessment but Order Set Aside for Lack of Discussion on Penny Stock Addition
Income Tax
Income Tax
TDS Credit Denied Due to Form 26AS Mismatch Remanded for Fresh Verification
Income Tax
Income Tax
Controlled Cant Benchmark Controlled – Pro-Rata Commission TP Struck Down
Income Tax
Income Tax
Co-founder of Flipkart stayed in India for 141 days hence was Indian national for relevant period
Income Tax
Income Tax
No Tangible Material: Reassessment Invalid; Bogus LTCG Addition Deleted– ITAT Chandigarh
Income Tax
Income Tax
Reopening Invalid Where No Addition Made on Recorded Reasons: ITAT Quashes Bogus Loss Disallowance
Income Tax
Income Tax
Delhi HC Affirms No PE in India; Offshore Supply Alone Not Taxable
Income Tax
Income Tax
