#Section 234B
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892 articlesIncome Tax
Income Tax
Physical rendition of service in India required as virtual service PE not considered under India-Singapore DTAA: ITAT Delhi
Income Tax
Income Tax
No Section 80IC deduction if Audit was not completed on or before filing ITR
Income Tax
Income Tax
Addition u/s 68 deleted as genuineness and creditworthiness of lender proved: ITAT Delhi
Income Tax
Income Tax
ITAT upholds Reassessment of Company for land acquired by it before incorporation through Directors
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Income Tax
Separate adjustment on outstanding receivables unjustified when working capital adjustment is factored in pricing
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Income Tax
Software license fees duration less than two years is revenue expenditure: ITAT Bangalore
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Income Tax
Addition u/s 69 unjustified as explanation for source of fund rejected without sufficient reasoning: ITAT Bangalore
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Income Tax
Political party required to furnish return within due date u/s 139 for claiming exemption u/s. 13A: ITAT Delhi
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Income Tax
ITAT Grants MAT Credit Claim under Vivad se Vishwas Scheme
Income Tax
Income Tax
ITAT deletes addition made based on entries found in Hazir Johri software, as they were accounted in Tally
Income Tax
Income Tax
Exclusion of Comparables Unjustified if Financial Data Can Be Reasonably Extrapolated: ITAT
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Income Tax
Online Video Sales in India Not ‘Royalty’ under India-USA DTAA: ITAT Bangalore
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Income Tax
No Section 11(1) Exemption for Memento Expenses to Milk Association Heads
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Income Tax
