#Section 234A
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Income Tax
Income Tax
Past Accepted Profit Rate Must Guide Estimation; 10% Arbitrary Cut to 6% – ITAT Bangalore
Income Tax
Income Tax
Reassessment Quashed for Escaped Income Below ₹50 Lakh Threshold
Income Tax
Income Tax
Seller’s Settlement Admission Can’t Implicate Buyer: On-Money Addition Deleted
Income Tax
Income Tax
Section 44AD Case Can’t Become Blanket Cash Addition; ITAT Surat Sets Aside ₹5.09 Cr Assessment
Income Tax
Income Tax
Duplicate PAN & No Hearing: ITAT Sets Aside Reassessments for 5 Years
Income Tax
Income Tax
Section 145A Cannot Be Used to Inflate Profits: ₹38.26 Lakh Addition Deleted
Income Tax
Income Tax
Higher Depreciation Restored as 143(1) Can’t Decide Debatable Claims
Income Tax
Income Tax
CSR Deduction Denied Despite Section 80G Claim in Tax Appeal
Income Tax
Income Tax
Interest Under Section 234A Not Levyable After Full Tax Payment Before Filing
Income Tax
Income Tax
Consortium Members Not Individually Liable: ITAT Clarifies AOP Taxation
Income Tax
Income Tax
Non-Speaking CIT(A) Order Quashed; IDS & JDA Issues Re-Examined
Income Tax
Income Tax
Amount paid before due date of return not supposed to be disallowed under section 43B
Income Tax
Income Tax
Disallowance Invalid as Negative Capital Stemmed from Non-Cash Adjustment
Income Tax
Income Tax
Tribunal Rejects Reopening Triggered by Irrelevant Information
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.
