#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.

AO cannot restrict cost of fund on ad-hoc basis without any legal basis: ITAT Bangalore

NCDs Redemption, No Income Escapement: ITAT Delhi Rules in Favor of BCP Singapore

Section 144C(4) – Assessment Order Time-Barred if Objections Filed After Limitation: Delhi HC

Interest Income from Co-op Bank without Banking License Eligible for Sec. 80P(2)(d) Deduction

ITAT Bangalore Disallowed Delayed payment of employees’ contribution of ESI & PF

Section 54F Deduction Allowed for House in Parents’ Name by ITAT Delhi

Property Allotment Date is acquisition date for Capital Gain Computation: ITAT Mumbai

Interest on deposits from co-op bank eligible for Section 80(2)(d) deduction

Last date to file Income Tax Return is 31st December 2023

Accommodation entry of huge amount needs further enquiry hence matter remanded

Initiation of penalty proceedings u/s. 271AAB(1A) without specifying default of assessee unsustainable

ITAT Directs Reconsideration of Section 234A, 234B & 234C Interest by CIT(A)

Commission paid to foreign agent not regarded as fees for technical services u/s. 9(1)(vii)

ITAT Upholds Addition on LTCG Under Section 50C for Unregistered Deeds
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.
