#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.

TDS Credit Denied Due to Form 26AS Mismatch Remanded for Fresh Verification

Controlled Cant Benchmark Controlled – Pro-Rata Commission TP Struck Down

Co-founder of Flipkart stayed in India for 141 days hence was Indian national for relevant period

Search Assessment – Telescoping Upheld, No Double Taxation & U/s 234A Interest Curtailed

No Tangible Material: Reassessment Invalid; Bogus LTCG Addition Deleted– ITAT Chandigarh

Reopening Invalid Where No Addition Made on Recorded Reasons: ITAT Quashes Bogus Loss Disallowance

ITAT Chandigarh Restored Appeal as CIT(A) Failed to Decide Case on Merits

Rule 27 Cannot Be Used to Raise New Jurisdictional Challenge: ITAT Hyderabad

Cash Advance Adjusted Through Tripartite Deal Not Unexplained Cash Credit U/s 68

Reopening Invalid Where Capital Gains Already Disclosed and Taxes Paid

Direct ITAT Appeal Rejected Due to Failure to Approach DRP

Cash Deposits of Vodafone Distributor Taxable on Estimated Basis @8%: ITAT Pune

Reassessment Quashed for Borrowed Belief from ACB Report

ITAT Ahmedabad: CIT(A) Order Vitiated for Mixing Two Years’ Facts; Remanded
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.
