#Section 234B
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803 articlesIncome Tax

Income Tax
“Make-Available” Clause Saves Pratt & Whitney – Wins ₹242 Cr FTS Dispute- Aircraft Engine Repair Abroad Not FTS – Tribunal Holds No Transfer of Know-How to Indian Clients
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Shipping & Inland Haulage Income Covered by Article 8 of India–UAE DTAA: ITAT Mumbai
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Doctor’s Family Gift Claim Rejected: ITAT Upholds ₹69.5 Lakh LIC Investment Addition
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No leviability of tax on Management Fee as FTS in absence of ‘make available’ technical know-how under the India-Singapore DTAA
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ITAT Indore Remands Case Over Ex-Parte Order Due to Short Notice
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ITAT Restores Fair Benchmarking on TP Interest & Grants Corporate Tax Reliefs
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ITAT Mumbai Reduces Surcharge on Private Discretionary Trust from 37% to 15%
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Addition of provision of doubtful debts to book profit u/s. 115JB not sustained
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ITAT Chennai Caps Trust Surcharge on Dividends & Capital Gains at 15%
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Section 234B Interest Cannot Extend Beyond Self-assessment Tax Payment
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SanDisk India is not DAPE of SanDisk Ireland: ITAT Bangalore
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Dismissal of appeal by CIT(A) without rendering finding on merits is against principles of natural justice
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Section 43CA doesn’t apply when market value is more than agreed value as on date of booking
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