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#Section 234B

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

892 articles
Income TaxKEC International’s Own Bank Rate Sets 0.60% Corporate Guarantee Commission: ITAT Mumbai
Income Tax

KEC International’s Own Bank Rate Sets 0.60% Corporate Guarantee Commission: ITAT Mumbai

CA Sandeep Kanoi2 weeks ago
Income TaxUnsecured Loan Addition Deleted After Lenders Prove Genuineness: ITAT Bangalore
Income Tax

Unsecured Loan Addition Deleted After Lenders Prove Genuineness: ITAT Bangalore

CA Vijayakumar Shetty2 weeks ago
Income TaxAO Must Give Appeal Effect Within 15 Days: ITAT Bangalore
Income Tax

AO Must Give Appeal Effect Within 15 Days: ITAT Bangalore

CA Vijayakumar Shetty2 weeks ago
Income TaxWrong Year’s Figures in Revised Return Require AO Verification: ITAT Bangalore
Income Tax

Wrong Year’s Figures in Revised Return Require AO Verification: ITAT Bangalore

CA Vijayakumar Shetty2 weeks ago
Income TaxSection 54F Deduction Allowed on Flat Allotment Despite Delayed Sale Deed: ITAT Mumbai
Income Tax

Section 54F Deduction Allowed on Flat Allotment Despite Delayed Sale Deed: ITAT Mumbai

CA Sandeep Kanoi2 weeks ago
Income TaxITAT Delhi Remands Apache Labs Section 10AA Claim for De Novo Verification
Income Tax

ITAT Delhi Remands Apache Labs Section 10AA Claim for De Novo Verification

CA Sandeep Kanoi2 weeks ago
Income TaxTransfer Pricing: ITAT Excludes Incomparable BPO Entities & Allows Working Capital Adjustment
Income Tax

Transfer Pricing: ITAT Excludes Incomparable BPO Entities & Allows Working Capital Adjustment

CA Sandeep Kanoi2 weeks ago
Income TaxMEIS Reward Not Income under Section 2(24)(xviii) & is Capital Receipt: Delhi ITAT
Income Tax

MEIS Reward Not Income under Section 2(24)(xviii) & is Capital Receipt: Delhi ITAT

CA Sandeep Kanoi2 weeks ago
Income TaxAO Cannot Reopen Assessment Concluded by Settlement Commission: SC
Income Tax

AO Cannot Reopen Assessment Concluded by Settlement Commission: SC

CA Vijayakumar Shetty2 weeks ago
Income TaxBank-Repaid Loan Cannot Be Deemed Accommodation Entry Solely on Third-Party Statement: ITAT Ahmedabad
Income Tax

Bank-Repaid Loan Cannot Be Deemed Accommodation Entry Solely on Third-Party Statement: ITAT Ahmedabad

CA Vijayakumar Shetty2 weeks ago
Income TaxITAT Bangalore Restores Section 80P Deduction for Nominal Member Dealings
Income Tax

ITAT Bangalore Restores Section 80P Deduction for Nominal Member Dealings

CA Vijayakumar Shetty2 weeks ago
Income TaxShare Premium Addition Deleted as Amount Belonged to Earlier Year: ITAT Jaipur
Income Tax

Share Premium Addition Deleted as Amount Belonged to Earlier Year: ITAT Jaipur

CA Vijayakumar Shetty3 weeks ago
Income TaxSection 92CA Reference Must Identify Transaction, Rules ITAT Mumbai in PE Dispute
Income Tax

Section 92CA Reference Must Identify Transaction, Rules ITAT Mumbai in PE Dispute

CA Vijayakumar Shetty3 weeks ago
Income TaxPF Is Not Superannuation Fund – Rule 87’s 27% Ceiling Cannot Be Used to Disallow Provident Fund Contribution
Income Tax

PF Is Not Superannuation Fund – Rule 87’s 27% Ceiling Cannot Be Used to Disallow Provident Fund Contribution

CA Vijayakumar Shetty3 weeks ago