#Section 234B
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892 articlesIncome Tax
Income Tax
Assessment Remand Without Deciding Validity Objections Declared Improper
Income Tax
Income Tax
Tribunal Restores Full TDS Credit of ₹37 Lakh to Employee
Income Tax
Income Tax
ITAT Mumbai Allows Exemption for Code-Sharing Income under Article 8 of India-USA DTAA
Income Tax
Income Tax
ITAT Delhi Remands ₹61 Lakh Property Addition – Additional Evidence Admitted Under Rule 29
Income Tax
Income Tax
Exemption u/s. 10(23C)(iv) cannot be denied due to inadvertent error
Income 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
