#Section 234A
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Corporate Law
Corporate Law
CCI cannot demand interest without following prescribed procedure: Delhi HC
Income Tax
Income Tax
Non-payment of tax before first appeal filing not fatal if appellant fulfills tax obligation later
Income Tax
Income Tax
STCL Taxable at 15% Can be set-ff against STCG Taxable at 30%: ITAT Mumbai
Income Tax
Income Tax
Conditions for Section 153A Reassessment notice Issuance after 6 Years
Income Tax
Income Tax
ITSC Cannot Grant Immunity Without Full & True Disclosure: Delhi HC
Income Tax
Income Tax
ITAT allowed additional depreciation claim of Rs. 49.5 cr notwithstanding Authorities failed to appreciate Amended Provision of S. 36(1) (iia)
Income Tax
Income Tax
Old age & illiteracy are important factors: HC waives Section 234A Interest
Income Tax
Income Tax
Vague order in violation of section 154(3) provisions is unsustainable
Income Tax
Income Tax
Allowability of Interest Cost of amount utilized for Investment in Shares
Income Tax
Income Tax
ITAT Quashes Assessment Order for Lack of Property Valuation Report
Income Tax
Income Tax
Expense excluded from export turnover to be excluded from total turnover for deduction u/s 10A: ITAT Mumbai
Income Tax
Income Tax
ITAT Allows Indexed Cost of Construction for Penthouse Regularized on Sale Date
Income Tax
Income Tax
Physical rendition of service in India required as virtual service PE not considered under India-Singapore DTAA: ITAT Delhi
Income Tax
Income Tax
No Section 80IC deduction if Audit was not completed on or before filing ITR
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.
