#Section 234A
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Addition u/s. 68 unsustainable as AO failed to conduct independent enquiry to verify genuineness of transaction: ITAT Kolkata

Addition u/s 68 deleted as genuineness and creditworthiness of lender proved: ITAT Delhi

ITAT upholds Reassessment of Company for land acquired by it before incorporation through Directors

Political party required to furnish return within due date u/s 139 for claiming exemption u/s. 13A: ITAT Delhi

ITAT deletes addition made based on entries found in Hazir Johri software, as they were accounted in Tally

ITAT condones Delay in filing appeal due to Mistake of Counsel & restore matter to CIT(A)

Online Video Sales in India Not ‘Royalty’ under India-USA DTAA: ITAT Bangalore

Source for making or earning income of payer of FTS outside India is not taxable in India

ITAT Hyderabad Ruling on Due Date Extension & Interest under Section 234A

ITAT Clears Transfer Pricing Battle for Boeing India

Subscription, professional and training services not FTS hence not taxable: ITAT Delhi

Substitution of sale consideration or investment cost by FMV outside purview of sec. 50C and 56(l)(vi)/(vii) prohibited

One Section 153C satisfaction note Sufficient if AO for Both Searched & Other Person is Same

Disallowance of section 35(2AB) deductions- Analysis of Deepak Novochem Technologies Ltd. vs ACIT (ITAT Mumbai)
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.
