#Section 234A
Log in to FollowEvery article filed under the “Section 234A” tag — analysis, news and updates.
518 articlesIncome Tax
Income Tax
Doctor’s Family Gift Claim Rejected: ITAT Upholds ₹69.5 Lakh LIC Investment Addition
Income Tax
Income Tax
Justice Over Technicalities – ITAT Restores Appeal Dismissed Without Reviewing Evidence
Income Tax
Income Tax
ITAT Bangalore Condones Delay for 74-Year-Old HUF Kartha – Substantial Justice Prevails
Income Tax
Income Tax
No leviability of tax on Management Fee as FTS in absence of ‘make available’ technical know-how under the India-Singapore DTAA
Income Tax
Income Tax
Receipt for sale of copyrighted IFE video/audio content, not royalty: ITAT Delhi
Income Tax
Income Tax
Joint Property Sale: Full TDS Credit Must Be Allowed If Deducted in Assessee’s Name
Income Tax
Income Tax
Time-Barred Reassessment Notices Quashed: Limitation Period Enforced
Income Tax
Income Tax
Reassessment on Illiquid Derivatives Set Aside as notice was time-barred
Income Tax
Income Tax
POA Alone Cannot Trigger Capital Gains – ITAT Bangalore Deletes ₹30 Cr Addition
Income Tax
Income Tax
Addition of provision of doubtful debts to book profit u/s. 115JB not sustained
Income Tax
Income Tax
Borrow at 12%, Lend at 5% ITAT Kolkata Partly Upholds Interest Disallowance
Income Tax
Income Tax
SanDisk India is not DAPE of SanDisk Ireland: ITAT Bangalore
Income Tax
Income Tax
Passing of assessment order u/s. 144 without issuance of notice u/s. 143(2) cannot be sustained
Income Tax
Income Tax
