#Section 234A
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Income Tax
Income Tax
Routine BPO Comparable Excluded for Functional Difference Reason; Different Year Comparable Considered on Quarterly Data Basis
Income Tax
Income Tax
ITAT Deletes PF/ESI Disallowance as Section 143(1) Adjustment Held Beyond Scope
Income Tax
Income Tax
Pass-Through Costs Excluded From Transfer Pricing PLI as No Value Addition Was Performed: ITAT Mumbai
Income Tax
Income Tax
No Adhoc Disallowance of Commission on Assumptions Without Specific Defects: ITAT Delhi
Income Tax
Income Tax
ITAT Hyderabad: Section 115BAA Benefit Cannot Be Denied on Technicalities; MAT Not Applicable Once Option Validly Exercised
Income Tax
Income Tax
No Appeal Dismissal u/s 249(4)(b) Without Advance Tax Liability: ITAT Hyderabad
Income Tax
Income Tax
Section 80GGC Deduction Denied – Bogus Political Donation Upheld on Human Probability Test
Income Tax
Income Tax
Revision u/s. 263 upheld as related party expense allowed without detailed verification
Income Tax
Income Tax
Income Tax Appeal Reinstated as Delay due to Bona Fide Belief & COVID-19 Disruption
Income Tax
Income Tax
Gratuity Deduction Can’t Be Denied for ITR–Audit Report Mismatch Without Verification
Income Tax
Income Tax
JDA May Trigger Transfer- But No Double Taxation Allowed: Karnataka HC Relief
Income Tax
Income Tax
Reopening on Change of Opinion Invalid: ITAT Quashes Entire Assessment
Income Tax
Income Tax
Reassessment Quashed: Failure to Dispose Objections Makes 148 Proceedings Invalid- ITAT Bangalore
Income Tax
Income Tax
Reassessment Quashed as Wrong Provision Invoked Instead of Section 153C: ITAT Jaipur
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.
