#Section 234C
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466 articlesIncome Tax

Income Tax
ITAT Delhi Remands ₹61 Lakh Property Addition – Additional Evidence Admitted Under Rule 29
Income Tax

Income Tax
Exemption u/s. 10(23C)(iv) cannot be denied due to inadvertent error
Income Tax

Income Tax
TP adjustment of bareboat charter hire fees deleted as benchmarking approach already accepted in earlier year
Income Tax

Income Tax
NRI Couldn’t Access Documents in Time — ITAT Restores Property Addition for Fresh Examination
Income Tax

Income Tax
Suspicion Can’t Replace Proof – ITAT Ahmedabad Upholds Deletion of ₹63.85 Lakh Addition u/s 68
Income Tax

Income Tax
ITAT Kolkata Restores 12A Registration – Bengal Chamber of Commerce Recognised as Charitable Entity
Income Tax

Income Tax
Payment towards bandwidth services cannot be characterized as royalty under India-UAE DTAA
Income Tax

Income Tax
Faceless Regime Prevails: Reassessment by Jurisdictional AO Held Void
Income Tax

Income Tax
Unexplained money u/s. 68 restored back as basic ingredients satisfactorily not explained
Income Tax

Income Tax
ITAT Deletes Tax Additions Based on Uncorroborated Dumb Diaries & Retracted Statements
Income Tax

Income Tax
No Evidence, No AMP Transaction: ITAT Quashes Bright Line Theory Restores LG’s TP Results
Income Tax

Income Tax
Penalty u/s. 271(1)(c) set aside as notice failed to specify specific charge or limb
Income Tax

Income Tax
Understanding Interest Under the Income Tax Act: How It’s Calculated and Why It Matters
Income Tax

Income Tax
