#Section 234B
Log in to FollowEvery article filed under the “Section 234B” tag — analysis, news and updates.
803 articlesIncome Tax
Income Tax
TP adjustment of bareboat charter hire fees deleted as benchmarking approach already accepted in earlier year
Income Tax
Income Tax
NRI Couldn’t Access Documents in Time — ITAT Restores Property Addition for Fresh Examination
Income Tax
Income Tax
DTAA Benefit Granted on LTCG and Dividends to Cyprus-based company
Income Tax
Income Tax
Settlement payment towards patent disputes is allowable business deduction u/s. 37(1)
Income Tax
Income Tax
Business Loss of ₹7.66 Cr from NSEL Suspension was allowable as bad debt u/s 36(1)(vii)
Income Tax
Income Tax
ITAT Delhi Allows Adjustment of Seized Cash Against Self-Assessment Tax
Income Tax
Income Tax
CPC cannot disallow 80P deduction while processing return u/s 143(1) for pre–A.Y. 2021–22 cases
Income Tax
Income Tax
Valid TRC Enough for DTAA Benefits; Mere Shell Company Allegation Can’t Override Treaty Protection
Income Tax
Income Tax
Search Assessments Must Rely on Seized Material, Not Fishing Expeditions – Additions Quashed
Income Tax
Income Tax
Transfer Pricing Adjustment of Rs. ₹445 Crore quashed against Netflix India
Income Tax
Income Tax
Suspicion Can’t Replace Proof – ITAT Ahmedabad Upholds Deletion of ₹63.85 Lakh Addition u/s 68
Income Tax
Income Tax
ITAT Kolkata Restores 12A Registration – Bengal Chamber of Commerce Recognised as Charitable Entity
Income Tax
Income Tax
Processing Fee is Interest, Not FTS – ITAT Delhi Follows Earlier Year decision
Income Tax
Income Tax
