Courts: ITAT Delhi
6,405 articlesIncome Tax
Income Tax
143(1) Intimation Beyond 9-Month Limit Void – ITAT Quashes CPC’s Adjustment
Income Tax
Income Tax
Notice u/s 148 Issued Beyond ‘Surviving Time’ Quashed: ITAT Follows Rajeev Bansal (SC)
Income Tax
Income Tax
No Change in Shareholding: ITAT Delhi Allows Carry Forward of Losses
Income Tax
Income Tax
Delay of 563 Days in Appeal Condoned Due to Change in Management: ITAT Delhi
Income Tax
Income Tax
AO’s Mechanical Satisfaction under Rule 8D Invalid – ITAT Deletes ₹3.65 Cr 14A Disallowance
Income Tax
Income Tax
TDS Demand Deleted: Section 194-I Prospective for NOIDA Lease Rent Payments
Income Tax
Income Tax
Reassessment notice Against Non-Existent Entity After Amalgamation is invalid
Income Tax
Income Tax
Mechanical Approval & Loose Papers Can’t Justify Additions – ITAT Delhi Deletes All Additions
Income Tax
Income Tax
Reassessment Based on Change of Opinion Invalid – ITAT Delhi Quashes Section 147 Action
Income Tax
Income Tax
Reassessment Quashed for Invalid Approval Beyond 4 Years from PCIT
Income Tax
Income Tax
Rectification u/s 154 on Dropped Reopening Held Invalid – ITAT Delhi Quashes ₹3.56 Cr Addition
Income Tax
Income Tax
Processing Fee is Interest, Not FTS – ITAT Delhi Follows Earlier Year decision
Income Tax
Income Tax
Software Cost Cross-Charge Not FIS/Royalty – ITAT Delhi Follows Earlier Year in SNC Lavalin Case
Income Tax
Income Tax
