#Section 234D
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132 articlesIncome Tax

Income Tax
Disallowance u/s 14A was computed @ 0.5% of exempt income earned based on Rule 8D(2)(iii)
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Income Tax
ITAT Delhi Restores Appeal as CIT(A) failed to address Adjournments requests
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Proceedings u/s. 153C should be initiated based on material found at premises of another company
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Income Tax
Interest income directly relating to business is assessable as business income: ITAT Ahmedabad
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Income Tax
Addition towards unexplained cash credit u/s. 68 unwarranted as already declared and taxed as sales: ITAT Ahmedabad
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Foreign allowance for services rendered outside India is not taxable in India: ITAT Kolkata
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Agreement to sell coupled with possession constituted a valid transfer for Section 54
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Income Tax
Receipts from Indian customers for services provided outside India relating to right to use of process not taxable: Delhi HC
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Income Tax
Section 270AA Penalty Immunity Application Cannot Be Rejected on Insufficient Grounds or Vague SCNs
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ITAT upholds profit earned in foreign currency determined by Assessee under Rule 115
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Income Tax
CRM Services Receipts Not Taxable as Royalty or FTS: ITAT Delhi
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Income Tax
Consider Volume Discount & Geographic Price Variation in TP Adjustment: ITAT Ahmedabad
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Income Tax
ITAT allowed additional depreciation claim of Rs. 49.5 cr notwithstanding Authorities failed to appreciate Amended Provision of S. 36(1) (iia)
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Income Tax
