#Section 234B
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801 articlesIncome Tax

Income Tax
ITAT Remands Appeal Dismissed on Limitation, Applies SC COVID Extension Orders
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Delay in Cash Withdrawal & Redeposit Cannot Trigger Section 69 Addition: ITAT Chennai
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Cash Deposits Already Offered Under Section 44AD Can’t Be Taxed Again Under Section 69A: ITAT Hyderabad
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Write-Back of Unclaimed Loan Loss Provision Can’t Be Taxed Again: ITAT Mumbai
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Invalid Section 148 Notice Service Leads to Reassessment Remand: ITAT Amritsar
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Section 13 Violation Does Not Warrant Denial of Entire Section 11 Exemption: ITAT Delhi
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Software Distribution & Management Fee Not Taxable Under India-Singapore DTAA: ITAT Mumbai
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Management Fees Held Not Taxable as FTS; Software Taxability Remanded to AO: ITAT Mumbai
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Working Capital TP Adjustment Deleted for Debt-Free Coca-Cola Entity: ITAT Delhi
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Technical Glitch in Form 26A Filing Cannot Trigger Section 40(a)(ia) Disallowance: ITAT Bangalore
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Section 54F Exemption Based on Actual Sale Price, Not Section 50C Value: ITAT Chennai
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Section 147 Reassessment Quashed as Escaped Income Below Section 149 Threshold: ITAT Rajkot
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Agricultural Income Addition Deleted as Books Not Rejected: ITAT Bangalore
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