#Section 234B
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895 articlesIncome Tax

Income Tax
DDT on Foreign Dividends Restricted to Treaty Rate Due to DTAA Override
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Demonetisation Cash Deposits Explained; Partners Capital Not Taxable in Firms Hands
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Rule 27 Cannot Be Used to Raise New Jurisdictional Challenge: ITAT Hyderabad
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Cash Advance Adjusted Through Tripartite Deal Not Unexplained Cash Credit U/s 68
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Reopening Invalid Where Capital Gains Already Disclosed and Taxes Paid
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Direct ITAT Appeal Rejected Due to Failure to Approach DRP
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Reassessment Quashed for Borrowed Belief from ACB Report
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Assessment Held Void for Skipping Statutory Notice Under Section 143(2): ITAT Agra
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ITAT Ahmedabad: CIT(A) Order Vitiated for Mixing Two Years’ Facts; Remanded
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Agricultural Cash Deposits Explained, Section 69A Addition Deleted
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Cash Sales During Demonetisation Held Genuine, Section 68 Fails
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Double Taxation Bar Invoked to Delete Interest TP Adjustment: ITAT Delhi
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ITAT Delhi Set Aside Addition for Commission Due to Lack of Enquiry
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