#Section 234A
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Income Tax
Income Tax
TP Adjustment Partly Set Aside: Incorrect Filters, Wrong Comparables & Netting-Off Reassessed
Income Tax
Income Tax
Addition Partly Deleted as Section 69A Cannot Apply to Mere Documents Found in Search
Income Tax
Income Tax
Revision Upheld for Failure to Examine Capital Gains on Urban Land Sale
Income Tax
Income Tax
Urban Improvement Trust being State within Article 289(1) not covered under Income Tax Act
Income Tax
Income Tax
No Evidence, No Rigging, No Bogus LTCG – Penny-Stock Theory Fails
Income Tax
Income Tax
Intra-Group Services Allowed as Genuine – ALP Review Sent Back to TPO
Income Tax
Income Tax
DRP Wrongly Rejected Vital Evidence; Matter Remanded for Fresh TP Adjudication
Income Tax
Income Tax
Assessment Remand Without Deciding Validity Objections Declared Improper
Income Tax
Income Tax
Income Tax Addition Quashed for Non-Consideration of Submitted Proofs
Income Tax
Income Tax
ITAT Delhi Remands ₹61 Lakh Property Addition – Additional Evidence Admitted Under Rule 29
Income Tax
Income Tax
Exemption u/s. 10(23C)(iv) cannot be denied due to inadvertent error
Income Tax
Income Tax
Income from Film Distribution was not ‘Royalty’ under India-US DTAA
Income Tax
Income Tax
Loan Received, Interest Paid, Loan Repaid — ITAT Deletes Entire ₹50 Lakh Section 68 Addition
Income Tax
Income Tax
TP adjustment of bareboat charter hire fees deleted as benchmarking approach already accepted in earlier year
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.
