Courts: ITAT Delhi
6,401 articlesIncome Tax
Income Tax
Cost incurred in furnishing flat is allowed as cost of improvement under capital gain
Income Tax
Income Tax
ITAT Quashes Final Assessment Order Passed Beyond Section 144C(13) Limitation
Income Tax
Income Tax
Loose Papers / dumb documents Lack Corroboration: ITAT Quashes Addition
Income Tax
Income Tax
Accommodation Entry Addition Unsustainable Without Evidence: ITAT Delhi
Income Tax
Income Tax
ITAT Delhi Quashes Reassessment due to violation of CBDT Instruction on jurisdiction
Income Tax
Income Tax
Passing of intimation u/s. 143(1) not tenable as 30 days time for filing response not provided
Income Tax
Income Tax
Section 54F deduction allowed as funds utilized within extended period vide CBDT Circular 11/2023
Income Tax
Income Tax
Prior period interest expense allowed since there is no loss to revenue
Income Tax
Income Tax
No addition u/s. 68 as genuineness and identity of shareholders proved
Income Tax
Income Tax
Cash sales deposited during demonetization cannot be added u/s. 69A
Income Tax
Income Tax
Granting single approval u/s. 153D for different assessment years is invalid
Income Tax
Income Tax
Reassessment Notice to Dissolved Firm Invalid: ITAT Delhi
Income Tax
Income Tax
Registration u/s. 12A cannot be cancelled with retrospective effect: ITAT Delhi
Income Tax
Income Tax
