#Section 234A
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Income Tax
Income Tax
Addition towards unexplained cash credit u/s. 68 unwarranted as already declared and taxed as sales: ITAT Ahmedabad
Income Tax
Income Tax
Ex-Parte Order Without Adjudication on Merits is Unsustainable: ITAT Ahmedabad
Income Tax
Income Tax
Section 153A Addition Valid Only if Based on Material Seized during search: ITAT Kolkata
Income Tax
Income Tax
Property improvement Expenses disallowed in absence of sufficient evidence
Income Tax
Income Tax
Section 2(14): No capital gains tax on Income proceeds from Agricultural Land
Income Tax
Income Tax
Missed ITR Filing Deadline: Implications and Next Steps
Income Tax
Income Tax
Foreign allowance for services rendered outside India is not taxable in India: ITAT Kolkata
Income Tax
Income Tax
Agreement to sell coupled with possession constituted a valid transfer for Section 54
Income Tax
Income Tax
Receipts from Indian customers for services provided outside India relating to right to use of process not taxable: Delhi HC
Income Tax
Income Tax
ITAT Directs Assessee to Prove Creditor’s Identity and Creditworthiness
Income Tax
Income Tax
ITAT Upholds Section 56(2) Addition for Property Purchase Without Consideration
Income Tax
Income Tax
ITAT Can Holistically Evaluate Disclosures and Make Additions to Taxpayers’ Declared Income
Income Tax
Income Tax
Finalized Assessment Cannot Be Reopened for Property Deed Re-registration
Income Tax
Income Tax
ITAT upholds enhancement by CIT(A) as addition were based on facts & not mere suspicion
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.
