Courts: All ITAT
25,431 articlesIncome Tax
Income Tax
No requirement under law for registration of knowhow to claim depreciation
Income Tax
Income Tax
Quantifying Escaped Income Mandatory at Reason-Recording Stage: ITAT Delhi
Income Tax
Income Tax
Planning, HR, Legal & IT Support Not Taxable as FTS Under India-USA DTAA, Citing ‘Make Available’ Test
Income Tax
Income Tax
Section 153D Approval Must Be Year-Specific, Independent & Non-Mechanical: Delhi ITAT
Income Tax
Income Tax
ITAT Delhi allows lease equalization and business loss write-offs
Income Tax
Income Tax
Reopening u/s. 148 quashed as reasons recorded found to be invalid: ITAT Chandigarh
Income Tax
Income Tax
Reopening u/s. 148 bad-in-law as income escaped assessment is less than Rs. 50 lakhs
Income Tax
Income Tax
ITAT Jaipur Grants 90% Relief in Disputed Purchase Case Involving Accommodation Entries
Income Tax
Income Tax
Commercial Advances Don’t Fall Under Section 2(22)(e): ITAT Mumbai
Income Tax
Income Tax
No addition u/s 69A without corroborative evidence & cross-examination
Income Tax
Income Tax
Section 40A(3) not invocable as income assessed at flat gross profit rate: ITAT Chennai
Income Tax
Income Tax
Assessment declared invalid due to service of notice on wrong address
Income Tax
Income Tax
ITAT Remands Case to CIT(A) for Fresh Hearing, Imposes Rs. 2,000 Cost on Assessee
Income Tax
Income Tax
