#Section 234A
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Services doesn’t qualify as FTS as make available condition not satisfied: ITAT Ahmedabad

Part rejection of cash books without assigning any reason not justified: ITAT Ahmedabad

ITAT Grants Assessee Another Opportunity Due to Health & Personal Challenge

Delay in ITR Filing due to Technical Defect: ITAT Directs AO to Grant Section 115BAA Benefit

Increased tax rate of 60% u/s. 115BBE applicable only from 01.04.2017: ITAT Ahmedabad

No additions can be made without incriminating material in cases of completed assessments

Non-granting of accumulation of income u/s. 11(2) unsustainable since delay in Form 10 condoned

ITAT Delhi Allows Set-Off of Accumulated Deficit Against Current Year Surplus

Interest u/s. 234A leviable till date of payment of tax liability and not till date of filing of ITR

Delay of 244 days due to genuine hardship faced by assessee condonable: ITAT Ahmedabad

Matter remitted as lower authorities failed to examine evidences with regard to deduction u/s. 80P(2)(a)(i)

Dismissal of appeal without giving sufficient opportunity of being heard not justified: ITAT Ahmedabad

Settlement Commission cannot re-open the concluded proceedings u/s. 154: Madras HC

Excess interest charged due to wrong due date deleted: ITAT Delhi
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.
