#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.

Application of accumulated income towards acquisition of fixed assets allowable u/s. 11: ITAT Ahmedabad

Reassessment u/s. 148 in contravention of provisions of section 151 bad in law: ITAT Mumbai

Interest u/s. 234B and 234C leviable as depositing advance tax has nothing to do with seizure of books

133-day non-deliberate delay condoned as substantial justice prioritized over technicality: ITAT Bangalore

Power of rectification vested to Settlement Commission only w.e.f. 01.06.2011: Madras HC

Interest u/s. 234A waived as circumstances beyond assessee’s control disabled timely return filing

ITAT Delhi Restores Appeal as CIT(A) failed to address Adjournments requests

Section 80C Or 80TTA Deduction cannot be denied for deficiencies in ITR forms

Prosecution u/s. 276(C)(1) quashed in absence of any penalty provisions: Jharkhand HC

ITAT Orders De Novo Consideration as CIT(A) Fails to Provide Reasons for dismissal of appeal

Section 44AA provides that agriculturist is not required to maintain books of accounts: ITAT Bangalore

AO failed to examine cash deposit during demonetisation as per CBDT instructions hence matter remanded

Payments for Online Learning Platform Access Not Taxable as FTS under India-USA DTAA

Interest income directly relating to business is assessable as business income: ITAT Ahmedabad
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.
