#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.
Income Tax
Income Tax
Substitution of Shares on Amalgamation Not Automatically Business Income: SC
Income Tax
Income Tax
Share Gain Addition Struck Down Because It Was Outside Reopening Scope
Income Tax
Income Tax
Outsourcing solutions to Indian subsidiary doesn’t result in creation of PE
Income Tax
Income Tax
Rule 8D Without Recording Dissatisfaction Struck Down by ITAT
Income Tax
Income Tax
Once U/s 153C Is Quashed, ₹6.68 Cr Rectification Orders Collapse
Income Tax
Income Tax
Consultancy Fees Held Not Taxable Due to Failure of “Make Available” Test
Income Tax
Income Tax
Deductor Failed to Deposit TDS: Assessee Still Entitled to Credit
Income Tax
Income Tax
Survey Surrender Explains Demonetisation Cash, ₹75 Lakh Addition Deleted
Income Tax
Income Tax
No Returns, No Evidence, Capital Spike Taxed as Unexplained
Income Tax
Income Tax
Property Sale Deductions Get Second Chance: Capital Gains Recomputed
Income Tax
Income Tax
Breed Development Spend Treated as Revenue, Not Capital Expense
Income Tax
Income Tax
Section 292BB Can’t Cure Missing 143(2) Notice: ITAT Hyderabad
Income Tax
Income Tax
Assessment Quashed Due to Mechanical Section 153D Approval
Income Tax
Income Tax
ITAT Grants Last Chance in ₹2.28 Cr Unexplained Property Investment Case
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.
