#Section 234B
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892 articlesIncome Tax
Income Tax
Expense incurred to remove impediments/ encumbrances allowable as cost of improvement
Income Tax
Income Tax
Section 153A: No Addition Without Incriminating Evidence in Unabated Assessment
Income Tax
Income Tax
Payment towards interconnectivity utility charges from Indian customers not taxable as Royalty
Income Tax
Income Tax
Unsustainable Addition for Cash Sales when No Stock Discrepancy Detected
Income Tax
Income Tax
Foreign tax credit eligible as form no. 67 filed before processing return
Income Tax
Income Tax
Royalty or technical charges income of non-resident taxable in India on receipt basis under India-Switzerland DTAA
Income Tax
Income Tax
Fees for live and non-live transmission right not taxable as royalty
Income 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
