#Section 234A
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Income Tax
Income Tax
Scrap Business Has No Fixed Pattern; Section 68 Addition Deleted Under 44AD: ITAT Agra
Income Tax
Income Tax
ITAT Rajkot Quashes Reassessment as Section 148 Notice Issued Beyond Surviving Time
Income Tax
Income Tax
Reopening Invalid – No Addition on Recorded Reasons; MAT U/s 115JB Quashed per Jet Airways – ITAT Mumbai
Income Tax
Income Tax
ITAT Chandigarh Deletes “On-Money” Addition – Third-Party Digital Data Insufficient Without Corroboration
Income Tax
Income Tax
ITAT Nagpur Deletes FMV Rent & Related Party Salary Disallowance – Inspector Report Held Insufficient
Income Tax
Income Tax
Depreciation allowable on difference between slump sale consideration and value of tangible assets
Income Tax
Income Tax
Penalty U/s 270A Deleted – Bona Fide Explanation Tax Covered by TDS
Income Tax
Income Tax
Assessment Against Deceased Person Quashed – Legal Heir Not Obliged to Inform Death
Income Tax
Income Tax
ITAT Mumbai – Additions U/s 68 & 69D in Search Case Deleted; No Incriminating Material for Unabated Years & Mere Statements Insufficient
Income Tax
Income Tax
Double Taxation Avoided – Reversal of Provision Not Taxable Again: ITAT Mumbai
Income Tax
Income Tax
Section 68 addition remanded — Identity proved shifts onus to AO; Failure to invoke Section 133(6) grant opportunity held improper
Income Tax
Income Tax
ITAT Bangalore Quashed Reassessment for Sanction by wrong authority After 3-Year Limit
Income Tax
Income Tax
Reassessment Quashed as Section 148 Notice Issued After Six-Year Limitation
Income Tax
Income Tax
Madras HC Upheld Reassessment but Order Set Aside for Lack of Discussion on Penny Stock Addition
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.
