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#Section 234B

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

895 articles
Income TaxDisallowance u/s 40A(3) Remanded for Review Considering Bank Holiday, Agent Payment & Business Exigenc
Income Tax

Disallowance u/s 40A(3) Remanded for Review Considering Bank Holiday, Agent Payment & Business Exigenc

RATHI2 years ago
Income TaxAddition not justified as fair market value determined as per rule 11UA: ITAT Jodhpur
Income Tax

Addition not justified as fair market value determined as per rule 11UA: ITAT Jodhpur

POONAM GANDHI2 years ago
Income TaxITAT allows Section 54B Exemption: Partial Agricultural Use Sufficient
Income Tax

ITAT allows Section 54B Exemption: Partial Agricultural Use Sufficient

CA Sandeep Kanoi2 years ago
Income TaxExcessive disallowance u/s 14A was restricted as AO failed to record dissatisfaction
Income Tax

Excessive disallowance u/s 14A was restricted as AO failed to record dissatisfaction

RATHI2 years ago
Income TaxNotional cost adjustment while computing PLI set aside as no such adjustment made in earlier years
Income Tax

Notional cost adjustment while computing PLI set aside as no such adjustment made in earlier years

POONAM GANDHI2 years ago
Income TaxRelief to Bloomsbury Publishing in Transfer Pricing Case
Income Tax

Relief to Bloomsbury Publishing in Transfer Pricing Case

RATHI2 years ago
Income TaxNo Transfer Under Section 2(47) for Immovable Property Contract Without Consideration
Income Tax

No Transfer Under Section 2(47) for Immovable Property Contract Without Consideration

Jagjeet Singh2 years ago
Income TaxTaxpayer Must Provide Comparable Data in Foreign AE Cases:: ITAT remanded matter
Income Tax

Taxpayer Must Provide Comparable Data in Foreign AE Cases:: ITAT remanded matter

Jagjeet Singh2 years ago
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