#Section 234A
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Income Tax
Income Tax
ITAT Hyderabad: Foreign Tax Relief Must Be Deducted While Computing Interest U/s 234A/B/C
Income Tax
Income Tax
ITAT Rajkot: Hybrid Seed Company’s Income Held as Agricultural
Income Tax
Income Tax
ITAT Mumbai: No Section 56(2)(x) Addition if Difference Within 10%-Tolerance Limit Held Retrospective
Income Tax
Income Tax
Power Agent Cannot Be Taxed Fully- ITAT Restricts Addition to 50%
Income Tax
Income Tax
Capital Gains Deleted as Land Retained Agricultural Character at Time of Sale
Income Tax
Income Tax
CSR Donations Allowed Under Section 80G Because No Express Legal Bar: ITAT Pune
Income Tax
Income Tax
Reassessment Upheld Due to Undisclosed Capital Gains on Registered Sale Deed: ITAT Mumbai
Income Tax
Income Tax
ITAT Mumbai: AO Cannot Apply 50% Presumptive Rate U/s 44ADA to Business Income Declared U/s 44AD – Addition Deleted
Income Tax
Income Tax
Sec 154 Cannot Be Used to Deny Sec 11 Exemption on Form 10B Delay – ITAT Restores Benefit
Income Tax
Income Tax
ITAT Chennai: No Addition U/s 56(2)(vii) Where Valuation Difference Within 10% Tolerance Band
Income Tax
Income Tax
Delay in Filing Form 9A & Return Should Be Considered for Condonation; Matter Remanded for Fresh Examination
Income Tax
Income Tax
ITAT Chennai Quashes U/s 153A Additions Based Only on Special Audit Findings
Income Tax
Income Tax
Oracle India P. Ltd. not permanent establishment of Oracle Systems Corporation
Income Tax
Income Tax
Reassessment Notice for AY 2015-16 Quashed as Time-Barred Under Section 149
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.
