#Section 234D
Log in to FollowEvery article filed under the “Section 234D” tag — analysis, news and updates.
132 articlesIncome Tax
Income Tax
Section 68 Addition Fails as Purchaser Confirms Cash Payment: ITAT Mumbai
Income Tax
Income Tax
Revised ITR u/s 139(5) was allowed only for errors in the original return
Income Tax
Income Tax
Revision u/s. 263 upheld as related party expense allowed without detailed verification
Income Tax
Income Tax
Royalty on Logo Allowed; Disallowance Without Examining Business Purpose Invalid: ITAT Delhi
Income Tax
Income Tax
ITAT Mumbai Rejected Re-characterisation of Preference Shares as Loans Due to Lack of Evidence
Income Tax
Income Tax
ITAT Mumbai: No U/s 36(1)(iii) Disallowance If Own Funds Exceed Advances
Income Tax
Income Tax
ITAT Mumbai: AO Cannot Apply 50% Presumptive Rate U/s 44ADA to Business Income Declared U/s 44AD – Addition Deleted
Income Tax
Income Tax
ITAT Mumbai Orders Allocation of Head-Office Costs to Eligible Units to Compute 10B/80-IB Deductions
Income Tax
Income Tax
ITAT Chandigarh Deletes “On-Money” Addition – Third-Party Digital Data Insufficient Without Corroboration
Income Tax
Income Tax
ITAT Rajkot Upholds Sec 263; Failure to Verify Share Capital Source of Source Makes Order Erroneous
Income Tax
Income Tax
Cash Advance Adjusted Through Tripartite Deal Not Unexplained Cash Credit U/s 68
Income Tax
Income Tax
Shares Settled in Family Trust Exempt under Section 56(2)(x): ITAT Chennai
Income Tax
Income Tax
Direct ITAT Appeal Rejected Due to Failure to Approach DRP
Income Tax
Income Tax
