#Section 234B
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892 articlesIncome Tax

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Order passed in case of non-existing entity is null and void
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Books of accounts having number of defects & discrepancies duly rejected u/s. 145(3)
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Revenue’s appeal dismissed as NCLT admitted application filed u/s 14 of IBC
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Disallowance of expenditure u/s 14A unjustified without any dividend income from equity investment
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Transferee Company eligible to take credit of TDS Deducted in Transferor Company’s Hands Upon HC’s Amalgamation Scheme Approval
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ITAT directs Assessing Officer to Investigate TDS Claim & PAN Misuse
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Benefit of indexed cost of acquisition available based on payments dates
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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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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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