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#Section 234B

Every article filed under the “Section 234B” tag — analysis, news and updates.

895 articles
Income TaxDDT on Foreign Dividends Restricted to Treaty Rate Due to DTAA Override
Income Tax

DDT on Foreign Dividends Restricted to Treaty Rate Due to DTAA Override

CA Vijayakumar Shetty8 months ago
Income TaxDemonetisation Cash Deposits Explained; Partners Capital Not Taxable in Firms Hands
Income Tax

Demonetisation Cash Deposits Explained; Partners Capital Not Taxable in Firms Hands

CA Vijayakumar Shetty8 months ago
Income TaxRule 27 Cannot Be Used to Raise New Jurisdictional Challenge: ITAT Hyderabad
Income Tax

Rule 27 Cannot Be Used to Raise New Jurisdictional Challenge: ITAT Hyderabad

CA Vijayakumar Shetty8 months ago
Income TaxCash Advance Adjusted Through Tripartite Deal Not Unexplained Cash Credit U/s 68
Income Tax

Cash Advance Adjusted Through Tripartite Deal Not Unexplained Cash Credit U/s 68

CA Vijayakumar Shetty8 months ago
Income TaxReopening Invalid Where Capital Gains Already Disclosed and Taxes Paid
Income Tax

Reopening Invalid Where Capital Gains Already Disclosed and Taxes Paid

CA Vijayakumar Shetty8 months ago
Income TaxDirect ITAT Appeal Rejected Due to Failure to Approach DRP
Income Tax

Direct ITAT Appeal Rejected Due to Failure to Approach DRP

CA Vijayakumar Shetty8 months ago
Income TaxReassessment Quashed for Borrowed Belief from ACB Report
Income Tax

Reassessment Quashed for Borrowed Belief from ACB Report

CA Vijayakumar Shetty8 months ago
Income TaxAssessment Held Void for Skipping Statutory Notice Under Section 143(2): ITAT Agra
Income Tax

Assessment Held Void for Skipping Statutory Notice Under Section 143(2): ITAT Agra

CA Vijayakumar Shetty9 months ago
Income TaxITAT Ahmedabad: CIT(A) Order Vitiated for Mixing Two Years’ Facts; Remanded
Income Tax

ITAT Ahmedabad: CIT(A) Order Vitiated for Mixing Two Years’ Facts; Remanded

CA Vijayakumar Shetty9 months ago
Income TaxAgricultural Cash Deposits Explained, Section 69A Addition Deleted
Income Tax

Agricultural Cash Deposits Explained, Section 69A Addition Deleted

CA Vijayakumar Shetty9 months ago
Income TaxCash Sales During Demonetisation Held Genuine, Section 68 Fails
Income Tax

Cash Sales During Demonetisation Held Genuine, Section 68 Fails

CA Vijayakumar Shetty9 months ago
Income TaxDouble Taxation Bar Invoked to Delete Interest TP Adjustment: ITAT Delhi
Income Tax

Double Taxation Bar Invoked to Delete Interest TP Adjustment: ITAT Delhi

CA Vijayakumar Shetty9 months ago
Income TaxITAT Delhi Set Aside Addition for Commission Due to Lack of Enquiry
Income Tax

ITAT Delhi Set Aside Addition for Commission Due to Lack of Enquiry

CA Vijayakumar Shetty9 months ago
Income TaxSection 14A Disallowance Rejected for No Nexus With Borrowed Funds
Income Tax

Section 14A Disallowance Rejected for No Nexus With Borrowed Funds

CA Vijayakumar Shetty9 months ago