#Section 234A
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Income Tax
Income Tax
NRI Couldn’t Access Documents in Time — ITAT Restores Property Addition for Fresh Examination
Income Tax
Income Tax
DTAA Benefit Granted on LTCG and Dividends to Cyprus-based company
Income Tax
Income Tax
ITAT Delhi Allows Adjustment of Seized Cash Against Self-Assessment Tax
Income Tax
Income Tax
CPC cannot disallow 80P deduction while processing return u/s 143(1) for pre–A.Y. 2021–22 cases
Income Tax
Income Tax
Search Assessments Must Rely on Seized Material, Not Fishing Expeditions – Additions Quashed
Income Tax
Income Tax
Transfer Pricing Adjustment of Rs. ₹445 Crore quashed against Netflix India
Income Tax
Income Tax
Processing Fee is Interest, Not FTS – ITAT Delhi Follows Earlier Year decision
Income Tax
Income Tax
Section 148 Notice Invalid for Wrong Email & Address: ITAT Dehradun
Income Tax
Income Tax
Payment towards bandwidth services cannot be characterized as royalty under India-UAE DTAA
Income Tax
Income Tax
TPO doesn’t have jurisdiction to scrutinize claim of deduction u/s. 80IA
Income Tax
Income Tax
₹6.88 Crore Additions Invalid as Reassessment Void Without 143(2) Notice: ITAT Delhi
Income Tax
Income Tax
Transfer Pricing adjustment of advertisement, marketing and promotion deleted as not an international transaction
Income Tax
Income Tax
Unexplained money u/s. 68 restored back as basic ingredients satisfactorily not explained
Income Tax
Income Tax
Conditional Possession under JDA is NOT Transfer – Capital Gain Tax in AY 2016-17 Deleted; Taxable Only in AY 2019-20
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.
