Courts: ITAT Delhi
6,401 articlesIncome Tax
Income Tax
Reopening Quashed for Lack of Disclosure Failure
Income Tax
Income Tax
Cash Withdrawals Cover Deposits; No Mapping Needed & CIT(A) Cannot Enhance Without Notice
Income Tax
Income Tax
Delhi ITAT Holds Sec.50C Inapplicable to Buyer; Repayment of Loans Quells Sec.68 Doubts—Additions Deleted
Income Tax
Income Tax
Preponderance of Probability Not Enough—Share Transactions Genuine, Section 68 Addition Deleted
Income Tax
Income Tax
Suspicion Not Evidence: ITAT Strikes Down Addition Based on “Average Cash Deposit” Theory
Income Tax
Income Tax
Reopening on Wrong Reason Quashed: ITAT Deletes Section 68 Addition
Income Tax
Income Tax
ITAT Rules Exemption Cannot Be Denied for Curable Form 10B Defect
Income Tax
Income Tax
Demonetisation Cash Deposits Not Unexplained: ₹45 Lakh Addition Deleted
Income Tax
Income Tax
TP Adjustment Under 80IA(10) Dismissed for Lack of Evidence
Income Tax
Income Tax
Partial Doubt on Trading Losses Does Not Justify Rejection of Books: ITAT Delhi
Income Tax
Income Tax
Combined Section 153D Approval covering Multiple Years Invalid: ITAT Delhi
Income Tax
Income Tax
Farmhouse Qualifies as Residential House: Delhi ITAT Upholds Section 54F Relief
Income Tax
Income Tax
AO’s Suspicion Not Evidence: Section 68 not Apply to Opening Balances
Income Tax
Income Tax
