#Section 234B
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801 articlesIncome Tax

Income Tax
Addition solely based on estimation without rejecting books is not sustainable
Income Tax

Income Tax
Depreciation under IT Act Section 32 not allowable if No Business Activity
Income Tax

Income Tax
Depreciation u/s 32 not available in absence of any business activity
Income Tax

Income Tax
Receipts from sale of software licenses are not royalty income
Income Tax

Income Tax
ITAT allows interest on loan against rented property as Income was charged to tax
Income Tax

Income Tax
Disaster recovery playout services and up-linking services are not in nature of FTS under India-Singapore DTAA
Income Tax

Income Tax
Goodwill acquired on Amalgamation is Eligible for Depreciation u/s 32 of Income Tax Act
Income Tax

Income Tax
ITAT deletes Disallowance for Delay in payment of employees contribution to EPF due to ESIC Site Downtime
Income Tax

Income Tax
Rendering cloud computing services not liable to tax in India as royalty or FTS/FIS
Income Tax

Income Tax
Income Tax Exempt on compulsory Agricultural Land Acquisition Awards
Income Tax

Income Tax
ITAT Ruling: TDS Benefit Year Aligns with Income Assessment Year
Income Tax

Income Tax
ITAT Upholds Non-Granting of TDS Benefits to MD & CEO of company
Income Tax

Income Tax
Levy of Interest u/s 234B: Tenability in Excess Refund Cases
Income Tax

Income Tax
