Courts: ITAT Delhi
6,401 articlesIncome Tax
Income Tax
ITAT Delhi Quashes ₹40.94 Crore Penalties for Non-Compliance Under Sec. 271(1)(c)
Income Tax
Income Tax
Joint Ownership Does Not Bar Section 54F Exemption Eligibility: ITAT Delhi
Income Tax
Income Tax
Only profit element to be taxed in case of unverifiable purchases: ITAT Delhi
Income Tax
Income Tax
Different floors to be construed as single residential unit for Section 54F deduction: ITAT Delhi
Income Tax
Income Tax
ITAT Condones Delay in Filing Appeal Due to COVID, Depression & Father’s Death
Income Tax
Income Tax
Donation/Capitation Fee Payment Case: ITAT Deletes Addition Due to Lack of Evidence
Income Tax
Income Tax
Penalty U/S 271(1)(b) Cancelled If Overall Compliance Satisfies AO: ITAT Delhi
Income Tax
Income Tax
ITAT: Lump-Sum Addition Allowed, Section 115BBE Effective Post-April 2017
Income Tax
Income Tax
ITAT Delhi Directs AO to Apply Peak Credit Theory for Cash Deposits
Income Tax
Income Tax
Royalty income, uncertain in collection, cannot be taxed merely due to TDS deduction
Income Tax
Income Tax
CIT(A) should have admitted alternate claim of Section 54 Exemption: ITAT Delhi
Income Tax
Income Tax
Revision u/s 263 Quashed: No Error or Revenue Prejudice Demonstrated
Income Tax
Income Tax
Section 2(22)(e) Deeming Fiction Not Applicable: Advance Not Made to Shareholder – ITAT Delhi
Income Tax
Income Tax
