#Section 234B
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890 articlesIncome Tax
Income Tax
No additions can be made without incriminating material in cases of completed assessments
Income Tax
Income Tax
No addition for Gupt Daan’ – unexplained cash found in Religious Trust Lockers
Income Tax
Income Tax
Hire Charges of vessel did not constitute ‘Royalty’ under India-Singapore DTAA as it was business income
Income Tax
Income Tax
ITAT Delhi Allows Set-Off of Accumulated Deficit Against Current Year Surplus
Income Tax
Income Tax
Transaction already affirmed by Court during demerger cannot be again questioned by income tax department
Income Tax
Income Tax
Disallowance u/s. 14A to be restricted to dividend yielding investments
Income Tax
Income Tax
Deduction u/s. 37(1) allowable towards ESOP expense since it is not contingent or notional
Income Tax
Income Tax
How to calculate and pay advance tax for corporates
Income Tax
Income Tax
Order passed by CIT(A) without considering submission not sustainable: ITAT Ahmedabad
Income Tax
Income Tax
Late filing of Form 67 couldn’t override rights under DTAA
Income Tax
Income Tax
Matter remitted as lower authorities failed to examine evidences with regard to deduction u/s. 80P(2)(a)(i)
Income Tax
Income Tax
Matter restored back to CIT(A) since appeal dismissed for non-prosecution: ITAT Delhi
Income Tax
Income Tax
Dismissal of appeal without giving sufficient opportunity of being heard not justified: ITAT Ahmedabad
Income Tax
Income Tax
