#Section 234A
Log in to FollowEvery article filed under the “Section 234A” tag — analysis, news and updates.
518 articlesIncome Tax
Income Tax
NRI Couldn’t Access Documents in Time — ITAT Restores Property Addition for Fresh Examination
Income Tax
Income Tax
DTAA Benefit Granted on LTCG and Dividends to Cyprus-based company
Income Tax
Income Tax
ITAT Delhi Allows Adjustment of Seized Cash Against Self-Assessment Tax
Income Tax
Income Tax
CPC cannot disallow 80P deduction while processing return u/s 143(1) for pre–A.Y. 2021–22 cases
Income Tax
Income Tax
Search Assessments Must Rely on Seized Material, Not Fishing Expeditions – Additions Quashed
Income Tax
Income Tax
Transfer Pricing Adjustment of Rs. ₹445 Crore quashed against Netflix India
Income Tax
Income Tax
Processing Fee is Interest, Not FTS – ITAT Delhi Follows Earlier Year decision
Income Tax
Income Tax
Section 148 Notice Invalid for Wrong Email & Address: ITAT Dehradun
Income Tax
Income Tax
Payment towards bandwidth services cannot be characterized as royalty under India-UAE DTAA
Income Tax
Income Tax
TPO doesn’t have jurisdiction to scrutinize claim of deduction u/s. 80IA
Income Tax
Income Tax
₹6.88 Crore Additions Invalid as Reassessment Void Without 143(2) Notice: ITAT Delhi
Income Tax
Income Tax
Transfer Pricing adjustment of advertisement, marketing and promotion deleted as not an international transaction
Income Tax
Income Tax
Unexplained money u/s. 68 restored back as basic ingredients satisfactorily not explained
Income Tax
Income Tax
