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#Section 234B

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

803 articles
Income TaxAdvertisement and distribution revenue of Discovery Asia INC. taxable as per MAP
Income Tax

Advertisement and distribution revenue of Discovery Asia INC. taxable as per MAP

POONAM GANDHI2 years ago
Income TaxITAT Remands Case Due to Email Sent to Former Accountant
Income Tax

ITAT Remands Case Due to Email Sent to Former Accountant

CA Sandeep Kanoi2 years ago
Income TaxDeduction u/s 43B allowable on taxes paid under protest & settlement of tax disputes
Income Tax

Deduction u/s 43B allowable on taxes paid under protest & settlement of tax disputes

RATHI2 years ago
Income TaxITAT Upholds CIT(A) Order deleting Section 40A(3) ₹12.92 Cr Addition
Income Tax

ITAT Upholds CIT(A) Order deleting Section 40A(3) ₹12.92 Cr Addition

CA Sandeep Kanoi2 years ago
Income TaxServices doesn’t qualify as FTS as make available condition not satisfied: ITAT Ahmedabad
Income Tax

Services doesn’t qualify as FTS as make available condition not satisfied: ITAT Ahmedabad

POONAM GANDHI2 years ago
Income TaxDisallowance U/S 40A(3) Deleted: Genuineness & Identity of receiver Proven
Income Tax

Disallowance U/S 40A(3) Deleted: Genuineness & Identity of receiver Proven

POONAM GANDHI2 years ago
Income TaxLoan taken and repaid through banking channels cannot be added u/s. 68: ITAT Ahmedabad
Income Tax

Loan taken and repaid through banking channels cannot be added u/s. 68: ITAT Ahmedabad

POONAM GANDHI2 years ago
Income TaxITAT Grants Assessee Another Opportunity Due to Health & Personal Challenge
Income Tax

ITAT Grants Assessee Another Opportunity Due to Health & Personal Challenge

CA Sandeep Kanoi2 years ago
Income TaxITAT Remands Unsecured Loan Case to CIT(A) for Fresh Review
Income Tax

ITAT Remands Unsecured Loan Case to CIT(A) for Fresh Review

CA Sandeep Kanoi2 years ago
Income TaxDelay in ITR Filing due to Technical Defect: ITAT Directs AO to Grant Section 115BAA Benefit
Income Tax

Delay in ITR Filing due to Technical Defect: ITAT Directs AO to Grant Section 115BAA Benefit

CA Sandeep Kanoi2 years ago
Income TaxSeized Cash Adjustment Against Self-Assessment Tax Requires Re-Verification: Case Restored to AO
Income Tax

Seized Cash Adjustment Against Self-Assessment Tax Requires Re-Verification: Case Restored to AO

POONAM GANDHI2 years ago
Income TaxNo additions can be made without incriminating material in cases of completed assessments
Income Tax

No additions can be made without incriminating material in cases of completed assessments

CA Sandeep Kanoi2 years ago
Income TaxNo addition for Gupt Daan’ – unexplained cash found in Religious Trust Lockers
Income Tax

No addition for Gupt Daan’ – unexplained cash found in Religious Trust Lockers

RATHI2 years ago
Income TaxHire Charges of vessel did not constitute ‘Royalty’ under India-Singapore DTAA as it was business income
Income Tax

Hire Charges of vessel did not constitute ‘Royalty’ under India-Singapore DTAA as it was business income

RATHI2 years ago