Courts: All ITAT
25,428 articlesIncome Tax
Income Tax
Ten-Year Section 153A Block to Be Counted from AY of Search Year, Not Before
Income Tax
Income Tax
Section 153C Notice Beyond Six-Year Block Period Held Invalid: ITAT Delhi
Income Tax
Income Tax
Section 153C Block Period to Be Counted from Date of Receipt of Seized Material, Not Search Date
Income Tax
Income Tax
₹1.48 Cr Jewellery Addition Deleted as Declared Holdings Exceeded Search Findings
Income Tax
Income Tax
No TDS Liability on Year-End Provisions Without Identified Payees: ITAT Mumbai
Income Tax
Income Tax
Capital Gains on Development Rights Taxable to Members, Not Society: ITAT Mumbai
Income Tax
Income Tax
ITAT Delhi Deletes Double Addition of ₹14.45 Crore Made by CPC
Income Tax
Income Tax
No Addition if Loan Identity & Creditworthiness Proven; Section 115BBE Applies Prospectively
Income Tax
Income Tax
Assessments Beyond Ten-Year Block Invalid Under Section 153C: ITAT Delhi
Income Tax
Income Tax
Addition u/s. 68 towards cash deposit during demonetization deleted since it was out of cash sales
Income Tax
Income Tax
Comparable controlled transaction not to be taken as comparable to benchmark international transaction
Income Tax
Income Tax
Activity of hostel/mess being part of main activity eligible for 15% standard exemption u/s. 11(1)(a)
Income Tax
Income Tax
Rebuttable Presumption under Section 292C Cannot Be Applied Mechanically: ITAT Delhi
Income Tax
Income Tax
