#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
Order of special audit not sustained as procedure mandated u/s. 142(2A) and 142(2C) not followed
Income Tax
Income Tax
Rectification Order raising an additional demand was declared invalid as it was passed after Vivad Se Vishwas Settlement
Income Tax
Income Tax
CIT(A) Order on ICDS Addition Without Document Check Set Aside by ITAT
Income Tax
Income Tax
ITAT Mumbai Restores Unsecured Loan addition Case, Cites Denial of Justice
Income Tax
Income Tax
Till March 2013 section 68 not require explanation of source of credit: ITAT Mumbai
Income Tax
Income Tax
ITAT Condones Appeal Delay Due to COVID-19 and CA’s Preoccupation
Income Tax
Income Tax
Section 234A, 234B, 234C of Income Tax Act, 1961
Income Tax
Income Tax
Addition towards bogus sales commission upheld due to absence of plausible explanation
Income Tax
Income Tax
ITAT Remands Ex-Parte Order on Unexplained Demonetization Cash Deposit for Fresh Hearing
Income Tax
Income Tax
Royalty income, uncertain in collection, cannot be taxed merely due to TDS deduction
Income Tax
Income Tax
Aggregate annual receipts below specified limit hence exemption u/s. 10(23C)(iiiad) cannot be denied for belated return
Income Tax
Income Tax
ITAT Upholds addition as assessee’s explanations for seized documents unsatisfactory
Income Tax
Income Tax
Denial of exemption u/s. 11 for delay in filing Form 10B not justifiable: ITAT Delhi
Income Tax
Income Tax
Income declared under PMGKY needs verification hence matter of unexplained money u/s. 69A remitted
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.
