Courts: ITAT Delhi
6,403 articlesIncome Tax
Income Tax
Rule 8D Cannot Be Mechanical: Only Net Interest & Income-Yielding Investments Count, Says ITAT
Income Tax
Income Tax
Section 154 Rectification on ESI/PF Deduction Not Permissible: ITAT Delhi
Income Tax
Income Tax
Section 153D Approval Mandatory: Delhi ITAT Invalidates Assessment Over Missing Record
Income Tax
Income Tax
Non-Speculative F&O Losses Allowed to Set Off Against Capital Gains
Income Tax
Income Tax
Project Terminated, Shares Worth Zero – ITAT Allows ₹68 Cr Capital Loss Strikes Down 68 Addition
Income Tax
Income Tax
Tax Relief on Peak Credit: ITAT Accepts Source of Funds Proved by Group Entity Confirmations
Income Tax
Income Tax
Share Premium Not Taxable: ITAT Rules Section 56(2)(viib) Not Applicable to Holding-Subsidiary Transactions
Income Tax
Income Tax
Signed in a Day, Scrapped Forever – 153D Approval for 43 Cases Leads to Complete Collapse of Assessment
Income Tax
Income Tax
ITAT Quashes Reassessment: Revenue’s Appeal Fails Because 148 Notice Invalidity was Unchallenged
Income Tax
Income Tax
Penalty u/s. 271(1)(c) set aside as notice failed to specify specific charge or limb
Income Tax
Income Tax
Revenue Cannot Reopen Closed Cases on Previously Verified Share Capital
Income Tax
Income Tax
“Kalra Ji” on Loose Papers Not Enough: ITAT Deletes ₹1.2 Cr Addition for Lack of Evidence
Income Tax
Income Tax
Assessment u/s. 153A quashed as based on common approval u/s. 153D
Income Tax
Income Tax
