#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.

When JDA Agreement Is Executed, Registered Later, & Eventually Cancelled — AO Must Re-examine

Section 263 Checkmated – ITAT Says PCIT Cannot Reopen Issues Already Before CIT(A)

Reassessment Quashed for Being Passed on a Struck-Off Company

ITAT Allows Rs. 62.57 Lakh Deduction for Co-op Society Under Section 57

Addition Deleted Because Ownership of Cash Cannot Be Presumed on Suspicion

Fresh Hearing Granted After Ex-Parte NFAC Order Ignored Filed Documents

Reopening Dies Twice: ITAT Hyderabad Quashes 148 Notice for Limitation Wrong Approval

Appeal Rejected Due to 300-Day Delay: Tribunal Refuses to Entertain 80P Deduction Claim

AO’s Suspicion Not Evidence: Section 68 not Apply to Opening Balances

Penalty Sustained Because Tax Paid Without Return Doesn’t Disclose Income Details

ITAT Limits Bogus Purchase Disallowance to 6%; Section 153C Jurisdiction Unresolved

What Happens If You File Your ITR Late? Complete Guide to Penalties & Interest

Revision on Bogus Sales Quashed – Pending CIT(A) Appeal Bars Section 263

Dealer Trip Expenses Accrued & Supported by Evidence; Disallowance Deleted by ITAT Nagpur
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.
