#Section 234A
Log in to FollowLatest Section 234A updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Full Section 10(10AA) Benefit Granted as Leave Encashment Was Below ₹25 Lakh Threshold
Income Tax
Income Tax
Bangalore ITAT Bars Additions in Unabated 153A Cases Without Incriminating Material
Income Tax
Income Tax
Death of Assessee & Missing Records: Mumbai ITAT Limits Bogus Purchase Addition to 8% Profit Element
Income Tax
Income Tax
Bad Debts Written Off Cannot Be Disallowed as Prior Period Expenses: ITAT Mumbai
Income Tax
Income Tax
ITAT Reduces Profit Estimation as Assessee Acted Only as Pass-Through Entity Earning Thin Commission Margins
Income Tax
Income Tax
Opening Balances Cannot Be Added Under Section 68 as They Relate to Earlier Years
Income Tax
Income Tax
ITAT Allows TDS Credit as Denial Was Due to Inadvertent Omission by AO
Income Tax
Income Tax
Hyderabad ITAT Quashes Assessment on Dead Person – Participation by Legal Heir Cannot Cure Jurisdictional Defect
Income Tax
Income Tax
ITAT Deletes Software Cost Mark-Up Addition Holding Pure Reimbursement Is Not Profit-Making Service
Income Tax
Income Tax
ITAT Orders Exclusion of Comparable as DRP Had Already Held It Functionally Different
Income Tax
Income Tax
Escaped Income Below ₹50 Lakh? Reopening After 3 Years Is Dead on Arrival: ITAT Quashes NRI Reassessment
Income Tax
Income Tax
Reassessment Invalid Because Approval Contained Only ‘Yes, I Am Satisfied’: ITAT Rajkot
Income Tax
Income Tax
Dumb Excel Sheets” cannot justify massive additions: Mumbai ITAT
Income Tax
Income Tax
PF/ESI Addition Quashed: CPC Cannot Decide Debatable Issues Under Section 143(1)
Explore the latest Section 234A updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
