Courts: ITAT Delhi
6,401 articlesIncome Tax
Income Tax
Insight Portal Alert Not Enough: Tribunal Holds Section 147 Invalid Without Independent Inquiry
Income Tax
Income Tax
Reopening Quashed for Wrong Section 151 Approval: Tribunal Finds Jurisdictional Defect After 3 Years
Income Tax
Income Tax
Section 148 Notice Quashed as Change of Opinion; Section 68 Fails on Merits
Income Tax
Income Tax
ITAT Invalidates Consolidated Section 153D Approval for 28 Assessees
Income Tax
Income Tax
Reassessment Notice Issued on or after 1 April 2021 Must Follow Amended Section 148A
Income Tax
Income Tax
ITAT Rules 148 Notice Void Due to Wrong Authority’s Approval in Reopening After 4 Years
Income Tax
Income Tax
Exemption u/s. 10(38) eligible only on LTCG from transfer of equity shares and units of equity oriented mutual funds
Income Tax
Income Tax
Demand Stayed as Tribunal Found Prima Facie Case on Section 54 Claim
Income Tax
Income Tax
Bogus Purchases from Five Hawala Suppliers: ITAT Delhi Restricts Profit Estimation to 8%
Income Tax
Income Tax
Objections Not Disposed = Reopening Void: ITAT Delhi Affirms CIT(A), Quashes 147 Assessment
Income Tax
Income Tax
Section 153C Notices Beyond 10 Years Invalid: ITAT Delhi Quashes Assessments
Income Tax
Income Tax
ITAT Delhi Quashes Reopening for Invalid Section 151 Approval
Income Tax
Income Tax
Gifted Shares, Long-Term Gains: ITAT Delhi Throws Out Revenue’s STCG Theory
Income Tax
Income Tax
