Courts: ITAT Delhi
6,401 articlesIncome Tax
Income Tax
ITAT Delhi Allows Deduction u/s 80C – Omission in Return Rectifiable
Income Tax
Income Tax
Form 10B Filing Error Not Fatal for Section 11 Relief: ITAT Delhi
Income Tax
Income Tax
Section 148 Notices Issued After Cut-Off Date Non-Est: ITAT Delhi
Income Tax
Income Tax
Benefit of working capital adjustment not considered while computing ALP: Matter restored
Income Tax
Income Tax
ITAT Remands Section 12A Registration Case Over Ignored Documents
Income Tax
Income Tax
Late Return Filed after Sec 142(1) Notice Held Invalid; No 143(2) Notice Required When Return is Invalid
Income Tax
Income Tax
No addition of IGST Refund reported in Clause 16(b) of Form 3CD (Tax Audit Report) as same was not taxable u/s 43B
Income Tax
Income Tax
Circle rate couldn’t be applied as property was sold under distress
Income Tax
Income Tax
DRP Acted Beyond Jurisdiction; Cannot Create New Source
Income Tax
Income Tax
ITAT Quashes Assessments Over Mechanical Section 153D Approval
Income Tax
Income Tax
CIT(A) cannot convert 271AAB into 271(1)(c)- Penalty on 153A Surrender Invalid
Income Tax
Income Tax
Wrong Comparables Out, Right Comparables In – Netting of Payables Allowed
Income Tax
Income Tax
ITAT Quashes Reassessment: Notice Dated in March but Served in April Held Invalid
Income Tax
Income Tax
