#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.
Income 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
Allowability of use of Extrapolated Data for comparables inspite of having different year-end in ITeS transfer pricing dispute
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.
