#Section 234C
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464 articlesIncome Tax
Income Tax
New property cost for exemption u/s 54 has to be as per collaboration agreement & sale deed
Income Tax
Income Tax
Foreign tax credit against form 67 filed before completion of assessment is duly allowable
Income Tax
Income Tax
Without remote link between activities of other projects with PE, Force of Attraction Rule not apply
Income Tax
Income Tax
Depreciation claim could not be decided until decision regarding capitalization of expenses in assessment order
Income Tax
Income Tax
Prosecution in absence of willful admits to evade any tax, penalty or interest is unsustainable
Income Tax
Income Tax
Ex-parte appellate order without providing opportunity under faceless scheme is unjustified
Income Tax
Income Tax
Denial of Section 80IA deduction for mere bona fide mistake or error unjustified
Income Tax
Income Tax
No Section 234B & 234C Interest, if entire income was subject to TDS
Income Tax
Income Tax
Section 234C: PMS performance fees cannot be estimated for advance tax calculation
Income Tax
Income Tax
Section 234C interest not applies to shortfall in advance tax payment on windfall gain/unexpected income
Income Tax
Income Tax
Interest Under Section 234A, 234B & 234C of Income Tax Act, 1961
Income Tax
Income Tax
Income Tax Interest Waiver Application – Law applicable on application date to be applied
Income Tax
Income Tax
Section 234B & 234C Interest not leviable on additional income taxable due to unanticipated event
Income Tax
Income Tax
