Courts: All ITAT
25,428 articlesIncome Tax
Income Tax
Comparative Analysis Alone Cannot Justify Expense Disallowance: ITAT Mumbai
Income Tax
Income Tax
Remote access to customer systems for maintenance not create a PE in India: ITAT Delhi
Income Tax
Income Tax
Fresh Section 80G Application Cannot Be Rejected merely Because Earlier Rejection Was Not Appealed
Income Tax
Income Tax
ITAT Deletes Section 272A(1)(d) Penalty as Assessment Was Completed After Accepting Replies
Income Tax
Income Tax
Difference Between Projected & Actual Revenue Cannot Invalidate DCF Valuation: ITAT Delhi
Income Tax
Income Tax
ITAT Denies Section 54B Exemption for Failure to Prove Actual Agricultural Use
Income Tax
Income Tax
ITAT Mumbai Quashes Reassessment as Section 148 Notice Was Issued Beyond Surviving Limitation Period
Income Tax
Income Tax
ITAT Allows Depreciation on Goodwill as Amalgamation Created Eligible Commercial Rights
Income Tax
Income Tax
ITAT Allows Depreciation on Goodwill as Finance Act 2021 Amendment Is Prospective
Income Tax
Income Tax
ITAT Deletes Section 35(2AB) Disallowance as AO Cannot Override DSIR Approval
Income Tax
Income Tax
ITAT Delhi Quashes Reassessment as Reopening Was Based Only on Audit Objection
Income Tax
Income Tax
Reassessment Quashed as AO Used Section 147 Instead of Mandatory Section 153C
Income Tax
Income Tax
ITAT Deletes Section 68 Addition as Customer Advances Were Regular Business Receipts
Income Tax
Income Tax
