#Section 234B
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895 articlesIncome Tax

Income Tax
Unexplained money u/s. 68 restored back as basic ingredients satisfactorily not explained
Income Tax

Income Tax
ITAT Deletes Tax Additions Based on Uncorroborated Dumb Diaries & Retracted Statements
Income Tax

Income Tax
No Evidence, No AMP Transaction: ITAT Quashes Bright Line Theory Restores LG’s TP Results
Income Tax

Income Tax
Penalty u/s. 271(1)(c) set aside as notice failed to specify specific charge or limb
Income Tax

Income Tax
Treatment of income due to mere presence of blank cheque without any other evidence not tenable
Income Tax

Income Tax
Understanding Interest Under the Income Tax Act: How It’s Calculated and Why It Matters
Income Tax

Income Tax
Section 234B Interest on 115BBE Income for Senior Citizens
Income Tax

Income Tax
Delay in Filing Form 67 Not Fatal- Foreign Tax Credit Is a Substantive Right- Cannot Be Denied for Procedural Lapse- Form 67 Filing Directory, Not Mandator: ITAT Kolkata
Income 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
Income Tax

Income Tax
Shipping & Inland Haulage Income Covered by Article 8 of India–UAE DTAA: ITAT Mumbai
Income Tax

Income Tax
Doctor’s Family Gift Claim Rejected: ITAT Upholds ₹69.5 Lakh LIC Investment Addition
Income Tax

Income Tax
No leviability of tax on Management Fee as FTS in absence of ‘make available’ technical know-how under the India-Singapore DTAA
Income Tax

Income Tax
ITAT Indore Remands Case Over Ex-Parte Order Due to Short Notice
Income Tax

Income Tax
