#Section 234A
Log in to FollowEvery article filed under the “Section 234A” tag — analysis, news and updates.
518 articlesIncome Tax
Income Tax
ITAT Deletes FTS Addition Because India-UAE DTAA Contains No FTS Clause
Income Tax
Income Tax
ITAT Deletes section 69 Addition as Revenue Failed to Prove Investment in Relevant Year
Income Tax
Income Tax
ITAT Deletes 10% Expense Disallowance as No Specific Defects Found in Audited Books
Income Tax
Income Tax
ITAT Deletes ₹3,885 Cr Share Premium Addition as Section 56(2)(viib) Not Applies to Holding-Subsidiary Funding
Corporate Law
Corporate Law
60% Tax Under Section 115BBE Cannot Apply Retrospectively: Rajasthan HC
Income Tax
Income Tax
ITAT Deletes Management Fee TP Adjustment as Issue Was Already Decided in Earlier Years
Income Tax
Income Tax
No TP Adjustment Allowed if Foreign LLC Income Was Already Taxed in India: ITAT Delhi
Income Tax
Income Tax
ITAT Quashes Reassessment as Section 151 Approval Was Taken from Wrong Authority
Income Tax
Income Tax
Section 148 Notice Quashed as Approval Was Obtained From Wrong Authority
Income Tax
Income Tax
CPC had jurisdiction for audit-based adjustments, but double disallowance u/s 14A without hearing assessee was legally impermissible
Income Tax
Income Tax
Entire Sale Consideration Cannot Be Taxed as Capital Gain: Mumbai ITAT Orders Fresh Computation
Income Tax
Income Tax
ALP Cannot Be Determined at Nil Without Comparable Analysis: ITAT Ahmedabad
Income Tax
Income Tax
ITAT Quashes Section 153A Assessment as AY 2010-11 Fell Outside Ten-Year Block Period
Income Tax
Income Tax
