Read the detailed analysis of the ITAT Delhi verdict in Pooja Mittal vs PCIT case, addressing the issues of Long Term Capital Gain and supervisory jurisdiction under Section 263.
ITAT Delhi rules that Section 50C deeming provisions cannot be applied to leasehold rights in the Shivdeep Tyagi vs ITO case.
Detailed analysis of Dharam Singh Vs PCIT (ITAT Delhi) case where ITAT Delhi ruled that revisionary power can’t be invoked solely on improper inquiry allegations by AO.
Detailed analysis of the ITAT Delhi order on Isha Mago vs ADIT, focusing on the appeal regarding disallowance of foreign tax credit due to late filing of Form 67.
Explore the ITAT Delhi’s ruling in Rameshwar Prasad Shrivastava vs ITO, detailing the disallowance of foreign tax credit due to procedural lapses, implications under DTAA, and judicial precedents.
Read a comprehensive analysis of Ajay Kumar Mishra Vs DCIT case at ITAT Delhi regarding disallowance of foreign tax credit under Indian tax law. Understand the implications and legal arguments presented.
Read the full text of the ITAT Delhi order in Suchi Agrawal vs. ITO, where the requirement of Form-67 for foreign tax credit was debated and its procedural nature clarified.
ITAT Delhi rules Section 56(2)(x) can’t be invoked for agricultural land purchases, providing relief to taxpayers in similar situations.
ITAT Delhi quashes reassessment proceedings against Chaudhary Stone Crusher, ruling on sale of partners property before IT notice under section 148.
Detailed analysis of Shipra Estate Ltd. & Jai Krishan Estate Developers Pvt. Ltd. vs ACIT case by ITAT Delhi on eligibility for deduction under section 80IB(10) of the Income Tax Act, focusing on the project completion method and built-up area criteria.