Courts: ITAT Delhi
6,405 articlesIncome Tax

Income Tax
Common Area Maintenance Is a Contract — ITAT Again Says 194C, Not 194I, for PVR Inox
Income Tax

Income Tax
Incorrect Approval Dooms 148 Notice: ITAT Quashes Reassessment Under New Regime
Income Tax

Income Tax
ITAT Allows TDS Credit Based on Form 26AS Despite Turnover Mismatch in Books
Income Tax

Income Tax
No Addition Just for Representing Clients in Bogus Share Investigation as a CA
Income 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
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
Comparable controlled transaction not to be taken as comparable to benchmark international transaction
Income Tax

Income Tax
Rebuttable Presumption under Section 292C Cannot Be Applied Mechanically: ITAT Delhi
Income Tax

Income Tax
