#Section 234D
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132 articlesIncome Tax
Income Tax
Payment for International Private Leased Circuits not royalty hence disallowance u/s. 40(a)(i) not justified
Income Tax
Income Tax
Disallowance Invalid as Negative Capital Stemmed from Non-Cash Adjustment
Income Tax
Income Tax
Offshore Supply Non-Taxable as No PE Was Proven in India: ITAT Delhi
Income Tax
Income Tax
Addition Deleted Because Ownership of Cash Cannot Be Presumed on Suspicion
Income Tax
Income Tax
Reassessment Found Erroneous for Not Applying Checkmate Law—Revision Justified
Income Tax
Income Tax
ITAT Limits Bogus Purchase Disallowance to 6%; Section 153C Jurisdiction Unresolved
Income Tax
Income Tax
Assessment Remand Without Deciding Validity Objections Declared Improper
Income Tax
Income Tax
ITAT Delhi Remands ₹61 Lakh Property Addition – Additional Evidence Admitted Under Rule 29
Income Tax
Income Tax
Singapore entity not conduit, satisfies PPT test; Grants LTCG exemption: ITAT Mumbai
Income Tax
Income Tax
Transfer Pricing Adjustment of Rs. ₹445 Crore quashed against Netflix India
Income Tax
Income Tax
Suspicion Can’t Replace Proof – ITAT Ahmedabad Upholds Deletion of ₹63.85 Lakh Addition u/s 68
Income Tax
Income Tax
Payments under Regional Service Agreement Not Royalty – ITAT Mumbai Rules in Favour of BCD Travel (Singapore)
Income Tax
Income Tax
No Evidence, No AMP Transaction: ITAT Quashes Bright Line Theory Restores LG’s TP Results
Income Tax
Income Tax
