#Section 234B
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802 articlesIncome Tax

Income Tax
Benefit of indexed cost of acquisition available based on payments dates
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Income Tax
Higher rate of tax in case of foreign company is not in violation of non-discrimination clause
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Payment of guarantee fee to Gujarat Government is revenue expenditure
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Background screening receipts doesn’t qualify as Royalty/ FTS hence not taxable
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Deduction u/s 80G for donations forming part of spend towards CSR available
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Income Tax
Taxation of Salary for Work in Foreign Jurisdiction Under India-China DTAA
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Re-adjudicate Deceased Assessee’s Foreign Income Based on Previous Year’s Residential Status: ITAT
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Income Tax
Date of handing over of possession of new property relevant for deduction u/s. 54
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Income Tax
Expense incurred to remove impediments/ encumbrances allowable as cost of improvement
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Income Tax
Section 153A: No Addition Without Incriminating Evidence in Unabated Assessment
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Income Tax
Payment towards interconnectivity utility charges from Indian customers not taxable as Royalty
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Income Tax
Unsustainable Addition for Cash Sales when No Stock Discrepancy Detected
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Income Tax
Foreign tax credit eligible as form no. 67 filed before processing return
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Income Tax
