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#Section 234B

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

892 articles
Income TaxSource of Demonetization Deposits Substantiated: ITAT Deletes Addition
Income Tax

Source of Demonetization Deposits Substantiated: ITAT Deletes Addition

CA Sandeep Kanoi2 years ago
Income TaxReasoned order of settlement commission cannot be interfered: Delhi HC
Income Tax

Reasoned order of settlement commission cannot be interfered: Delhi HC

POONAM GANDHI2 years ago
Income TaxCash Sales Already Reported as Income Cannot Be Taxed Under Pretext of Inflation Sales to Mask Demonetization Currency
Income Tax

Cash Sales Already Reported as Income Cannot Be Taxed Under Pretext of Inflation Sales to Mask Demonetization Currency

POONAM GANDHI2 years ago
Income TaxITSC Cannot Grant Immunity Without Full & True Disclosure: Delhi HC
Income Tax

ITSC Cannot Grant Immunity Without Full & True Disclosure: Delhi HC

CA Sandeep Kanoi2 years ago
Income TaxITAT allowed additional depreciation claim of Rs. 49.5 cr notwithstanding Authorities failed to appreciate Amended Provision of S. 36(1) (iia)
Income Tax

ITAT allowed additional depreciation claim of Rs. 49.5 cr notwithstanding Authorities failed to appreciate Amended Provision of S. 36(1) (iia)

RATHI2 years ago
Income TaxNon-competition fees on account of restrictive covenants is capital receipts: ITAT Delhi
Income Tax

Non-competition fees on account of restrictive covenants is capital receipts: ITAT Delhi

POONAM GANDHI2 years ago
Income TaxOld age & illiteracy are important factors: HC waives Section 234A Interest
Income Tax

Old age & illiteracy are important factors: HC waives Section 234A Interest

CA Sandeep Kanoi2 years ago
Income TaxVague order in violation of section 154(3) provisions is unsustainable
Income Tax

Vague order in violation of section 154(3) provisions is unsustainable

CA Sandeep Kanoi3 years ago
Income TaxBMM Ispat Limited Vs ACIT: ITAT Directs Re-Adjudication on Unsecured Loan Source
Income Tax

BMM Ispat Limited Vs ACIT: ITAT Directs Re-Adjudication on Unsecured Loan Source

CA Sandeep Kanoi3 years ago
Income TaxAllowability of Interest Cost of amount utilized for Investment in Shares
Income Tax

Allowability of Interest Cost of amount utilized for Investment in Shares

CA Sandeep Kanoi3 years ago
Income TaxITAT Quashes Assessment Order for Lack of Property Valuation Report
Income Tax

ITAT Quashes Assessment Order for Lack of Property Valuation Report

CA Sandeep Kanoi3 years ago
Income TaxExpense excluded from export turnover to be excluded from total turnover for deduction u/s 10A: ITAT Mumbai
Income Tax

Expense excluded from export turnover to be excluded from total turnover for deduction u/s 10A: ITAT Mumbai

POONAM GANDHI3 years ago
Income TaxITAT Allows Indexed Cost of Construction for Penthouse Regularized on Sale Date
Income Tax

ITAT Allows Indexed Cost of Construction for Penthouse Regularized on Sale Date

CA Sandeep Kanoi3 years ago
Income TaxSection 263 Assessment: AO Obliged to Apply Mind & Pass Reasoned Order
Income Tax

Section 263 Assessment: AO Obliged to Apply Mind & Pass Reasoned Order

RATHI3 years ago