#Section 234C
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464 articlesIncome Tax

Income Tax
Bangalore ITAT Bars Additions in Unabated 153A Cases Without Incriminating Material
Income Tax

Income Tax
Section 143(1) Intimation Cannot Override Ongoing Scrutiny Assessment: ITAT Mumbai
Income Tax

Income Tax
ITAT Upholds Section 153A Jurisdiction as Search Warrant Mentioned “& Ors.” in Group Search
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Income Tax
ITAT Reduces Profit Estimation as Assessee Acted Only as Pass-Through Entity Earning Thin Commission Margins
Income Tax

Income Tax
No Service of 143(1) Intimation = No Delay in Appeal – ITAT Revives TDS Credit Claim After 15 Years
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Income Tax
Earlier Liaison Office Findings Cannot Automatically Decide Branch Office Taxability: ITAT Delhi
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Income Tax
ITAT Orders Exclusion of Comparable as DRP Had Already Held It Functionally Different
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Income Tax
Software Licences Aren’t Capital Assets: ITAT Allows ₹37.87 Crore Deduction to BNP Paribas
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Income Tax
ITAT Quashes Section 143(1) Adjustment as No Prior Notice Issued
Income Tax

Income Tax
Reassessment Invalid Because Approval Contained Only ‘Yes, I Am Satisfied’: ITAT Rajkot
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Income Tax
Routine BPO Comparable Excluded for Functional Difference Reason; Different Year Comparable Considered on Quarterly Data Basis
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Income Tax
ITAT Deletes PF/ESI Disallowance as Section 143(1) Adjustment Held Beyond Scope
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Income Tax
Section 10AA Deduction Allowed Despite Late Filing of Form 56F – Procedural Lapse Held Curable
Income Tax

Income Tax
