#Section 234D
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132 articlesIncome Tax

Income Tax
Subscription, professional and training services not FTS hence not taxable: ITAT Delhi
Income Tax

Income Tax
Section 263: Revision unjustified as AO took possible view based on available records
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Income Tax
Physical fitness expenditure not incurred wholly and exclusively for profession duly disallowed
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Income Tax
Section 54F Deduction Allowed for House in Parents’ Name by ITAT Delhi
Income Tax

Income Tax
Property Allotment Date is acquisition date for Capital Gain Computation: ITAT Mumbai
Income Tax

Income Tax
Section : ITAT deletes reasonable Excess Jewelry Addition for Wealthy Assessee
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Income Tax
TDS on rent reimbursement not deductible if no lessor & lessee relationship
Income Tax

Income Tax
Long term capital gain and indexation accepted for one co-owner needs to be allowed for other co-owner too
Income Tax

Income Tax
Higher rate of tax in case of foreign company is not in violation of non-discrimination clause
Income Tax

Income Tax
Background screening receipts doesn’t qualify as Royalty/ FTS hence not taxable
Income Tax

Income Tax
Adoption of lower FMV based on DVO report unjustified as specific feature of property not considered
Income Tax

Income Tax
Disaster recovery playout services and up-linking services are not in nature of FTS under India-Singapore DTAA
Income Tax

Income Tax
Allowability of Interior Decoration Work in Rented Office as Revenue Expenditure
Income Tax

Income Tax
