#Section 234D
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132 articlesIncome Tax
Income Tax
Working Capital TP Adjustment Deleted for Debt-Free Coca-Cola Entity: ITAT Delhi
Income Tax
Income Tax
Section 147 Reassessment Quashed as Escaped Income Below Section 149 Threshold: ITAT Rajkot
Income Tax
Income Tax
Interest from HO & Overseas Branches Not Taxable as Self-Income: ITAT Mumbai
Income Tax
Income Tax
TPO Cannot Compare Captive IT Service Provider With IP-Owning Risk-Bearing Companies: ITAT Mumbai
Income Tax
Income Tax
Royalty TP Adjustment deleted as TNMM Accepted as Most Appropriate Method
Income Tax
Income Tax
Employee Secondment Reimbursements Taxable as FTS as’Make Available’ Test Was Satisfied: Delhi HC
Income Tax
Income Tax
ITAT Deletes Transfer Pricing Adjustment as TPO Used Ad Hoc Method Instead of Section 92C
Income Tax
Income Tax
Ahmedabad ITAT Quashes Reassessment Beyond Four Years as Mere Change of Opinion; Deletes ₹1.33 Crore Disallowance Under Section 37(1)
Income Tax
Income Tax
ITAT Deletes Section 69C Addition as Source of Expenditure Was Fully Explained
Income Tax
Income Tax
CSR Donations Qualify for Section 80G Deduction: ITAT Delhi
Income Tax
Income Tax
Trust’s Conference Hall Rental Income Taxable as Business Income: ITAT Delhi
Income Tax
Income Tax
Bombay HC Upholds Section 234D Interest on Pre-1 June 2003 Excess Refunds
Income Tax
Income Tax
FAQs on interest under section 234A, 234B, 234C and 234D
Income Tax
Income Tax
