#Section 234C
Log in to FollowEvery article filed under the “Section 234C” tag — analysis, news and updates.
464 articlesIncome Tax
Income Tax
TP adjustment restricted to international transaction with AE as segmental accounts not maintained
Income Tax
Income Tax
ITAT Mumbai Deletes Section 14A Disallowance as No Expenditure Was Claimed
Income Tax
Income Tax
Grandfathered capital gain as per Article 13(4) not to be adjusted against long-term capital loss
Income Tax
Income Tax
Section 153C Order Invalid Without Proper Satisfaction
Income Tax
Income Tax
Dividend Exemption Restored as Form Cannot Override Substance
Income Tax
Income Tax
Share Certificate Transfer Dates Prove Holding Period; ITAT Allows LTCG Despite Purchase Date Doubts
Income Tax
Income Tax
Transfer Pricing on AMP Cannot Ignore Settled Tribunal Law: ITAT Bangalore
Income Tax
Income Tax
Interest Income Addition Sent Back for Verification by ITAT
Income Tax
Income Tax
DRP cannot approve conclusion of TPO without giving independent findings: Delhi HC
Income Tax
Income Tax
Receipt for offshore supply of equipment, plants by foreign company not taxable in India: ITAT Delhi
Income Tax
Income Tax
Seized Loose Papers Can Justify Section 69C Additions
Income Tax
Income Tax
Share Gain Addition Struck Down Because It Was Outside Reopening Scope
Income Tax
Income Tax
Outsourcing solutions to Indian subsidiary doesn’t result in creation of PE
Income Tax
Income Tax
