#Section 234B
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802 articlesIncome Tax
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Employee Secondment Reimbursements Taxable as FTS as’Make Available’ Test Was Satisfied: Delhi HC
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MMR Cannot Be Applied Through Rectification as Issue Required Detailed Examination
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Site Restoration Deduction Allowed due to PSC contractual obligation
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‘Make Available’ Test Not Met, No TDS on US Software Contractor Payments: ITAT Bangalore
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Section 54 Exemption Available for Every House Sold: Bengaluru ITAT
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Delayed Form 10B Filing Not a Ground to Reject Section 11 Exemption: ITAT Jaipur
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No Tax in India on German Tax Resident’s Professional Service Receipts Under DTAA: ITAT Mumbai
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No Separate Approval Needed for 10% FTS Tax Benefit Where RBI Automatic Route Applies
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ITAT Bangalore Deletes Additions as AO Issued Second Draft Assessment Order
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ITAT Restores Section 10AA Deduction as CPC Withdrew Claim Without Reasons
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ITAT Deletes TP Adjustment as Earlier Coordinate Bench Ruling Was Binding
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Ahmedabad ITAT Quashes Reassessment Beyond Four Years as Mere Change of Opinion; Deletes ₹1.33 Crore Disallowance Under Section 37(1)
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Ahmedabad ITAT Deletes Bogus LTCG Addition; Independent Enquiry Essential
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