Courts: ITAT Delhi
6,401 articlesIncome Tax
Income Tax
No PE as company doesn’t have any control over employees seconded to Indian entity
Income Tax
Income Tax
Section 115BBE Applies Only from 01.04.2017: ITAT Delhi
Income Tax
Income Tax
External Development Charges to HUDA Liable for Section 194C TDS
Income Tax
Income Tax
Profit Once Offered in Books Cannot Be Taxed Again: ITAT Delhi
Income Tax
Income Tax
Assessee Cannot Rebrand Old Hotels to Claim 80ID: ITAT Delhi
Income Tax
Income Tax
No Second Innings for Revenue – Reassessment Beyond Limitation Void ab initio
Income Tax
Income Tax
Section 69A Cash Deposit additions Taxable at 60% u/s 115BBE from AY 2018-19
Income Tax
Income Tax
Section 153(5) Timeline Binding Even on ITAT Remand: ITAT Delhi
Income Tax
Income Tax
Due Date Must Link to Salary Disbursement – ITAT Delhi Restores PF/ESI Disallowance Issue
Income Tax
Income Tax
Paper Companies, Real Tax – Entry Operators Beware – Tribunal Clears Path for 100% Additions
Income Tax
Income Tax
No Business, No 115BAB: Pre-Operative Stage Can’t Trigger 115BAB Adjustments
Income Tax
Income Tax
CIT(A) Overstepped- Enhancement Without Notice Is Void ab initio: ITAT Delhi
Income Tax
Income Tax
Code Name “Thekedar” Not Enough – Presumption Under 292C Applies Only to searched assessee
Income Tax
Income Tax
