#Section 234B
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895 articlesIncome 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
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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
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Income Tax
Processing Fee is Interest, Not FTS – ITAT Delhi Follows Earlier Year decision
Income Tax
Income Tax
Section 148 Notice Invalid for Wrong Email & Address: ITAT Dehradun
Income Tax
Income Tax
Aircraft Lease Is Operating Lease Since Ownership Never Transfers: ITAT Delhi
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Income Tax
Payment towards bandwidth services cannot be characterized as royalty under India-UAE DTAA
Income Tax
Income Tax
TPO doesn’t have jurisdiction to scrutinize claim of deduction u/s. 80IA
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Income Tax
Payments to Partner NGOs is Application of Income: ₹1.89 Cr Addition Deleted by ITAT Delhi
Income Tax
Income Tax
Faceless Regime Prevails: Reassessment by Jurisdictional AO Held Void
Income Tax
Income Tax
