#Section 234C
Log in to FollowEvery article filed under the “Section 234C” tag — analysis, news and updates.
466 articlesIncome Tax

Income Tax
Delay in Filing Form 67 Not Fatal- Foreign Tax Credit Is a Substantive Right- Cannot Be Denied for Procedural Lapse- Form 67 Filing Directory, Not Mandator: ITAT Kolkata
Income Tax

Income Tax
Doctor’s Family Gift Claim Rejected: ITAT Upholds ₹69.5 Lakh LIC Investment Addition
Income Tax

Income Tax
ITAT Mumbai Reduces Surcharge on Private Discretionary Trust from 37% to 15%
Income Tax

Income Tax
ITAT Chennai Caps Trust Surcharge on Dividends & Capital Gains at 15%
Income Tax

Income Tax
Section 43CA doesn’t apply when market value is more than agreed value as on date of booking
Income Tax

Income Tax
Interest on Advance Tax: Is Section 210 Ignored?
Income Tax

Income Tax
Addition towards interest on cash loans directed to be deleted
Income Tax

Income Tax
Exemption u/s. 11 granted as registration u/s. 12A remained valid till grant of provisional registration u/s. 12AB
Income Tax

Income Tax
Exemption u/s. 13A denied to Indian National Congress as return not filed within prescribed due date
Income Tax

Income Tax
Addition based on statement set aside as opportunity to cross-examine deponent not granted
Income Tax

Income Tax
Employee PF/ESI Disallowed if Deposited Beyond Statutory Due Dates
Income Tax

Income Tax
Income of GoDaddy.com from domain name registration and non-domain service not taxable in India
Income Tax![Set off of short term capital loss [STT paid] is allowed against STCG [STT not paid]](https://taxguru.in/wp-content/uploads/2021/09/ITAT-Mumbai.jpg)
![Set off of short term capital loss [STT paid] is allowed against STCG [STT not paid]](https://taxguru.in/wp-content/uploads/2021/09/ITAT-Mumbai.jpg)
Income Tax
Set off of short term capital loss [STT paid] is allowed against STCG [STT not paid]
Income Tax

Income Tax
