Courts: ITAT Delhi
6,403 articlesIncome Tax
Income Tax
ITAT Delhi Rules DigiCert License Fees Not Taxable as FTS
Income Tax
Income Tax
ITAT Delhi Quashes Reopening Based on Bogus Purchases for Being Time-Barred
Income Tax
Income Tax
Notice u/s. 143(2) issued by non-jurisdictional officer is unwarranted: ITAT Delhi
Income Tax
Income Tax
CIT(A) Cannot Delete Loan Additions Without Allowing AO to Verify Additional Evidence
Income Tax
Income Tax
ITAT Delhi: Cash of ₹3.11 Cr found in locker is NOT “unexplained” – treated as speculative/business income, Section 69A & 115BBE deleted
Income Tax
Income Tax
ITAT Delhi delivers a two-fold relief – quashes reassessment as void for lack of jurisdiction & grants full Section 54F exemption even where houses are constructed in son’s name
Income Tax
Income Tax
ITAT Quashes Reassessment: Escaped Income Below Rs. 50 Lakh Bars Extended Time Limit Reason
Income Tax
Income Tax
Entry-Provider Tag Not Enough Reason: ITAT Upholds Deletion of Unexplained Share Capital Addition
Income Tax
Income Tax
Business-Linked Losses: ITAT Confirms Deductibility of Exchange – Difference Derivatives for Exporters
Income Tax
Income Tax
Reopening u/s 147 quashed – AO’s “fishing enquiry” to investigate offshore receipts not valid formation of belief- Reassessment void where AO reopens only to verify PE/offshore claims
Income Tax
Income Tax
Even idle business needs guards – Tribunal permits security expense though no turnover
Income Tax
Income Tax
ITAT Delhi remands ₹16.10 Cr unsecured – loan issue for verification; consequential interest disallowance also to be re-examined – CIT(A) erred in bypassing remand report
Income Tax
Income Tax
Shuttering is a plant, not a temporary erection – 100% claim disallowed – CIT(A)’s liberal view reversed – ITAT restores AO’s 15%
Income Tax
Income Tax
