Courts: ITAT Delhi
6,393 articlesIncome Tax
Income Tax
Section 194Q Disallowance Deleted as Transmission Charges Outside Purchase of Goods: ITAT Delhi
Income Tax
Income Tax
Section 36(1)(iii) Interest Disallowance Deleted on Loan to Wholly Owned Subsidiary: ITAT Delhi
Income Tax
Income Tax
Section 143(2) Assessment Quashed for Notice Issued by Officer Without Jurisdiction: ITAT Delhi
Income Tax
Income Tax
Section 148 Reassessment Quashed as ₹50 Lakh Threshold Not Met for Same Transaction: ITAT Delhi
Income Tax
Income Tax
Income Tax Addition Restored as Correct GSTR Figures Were Not Considered: ITAT Delhi
Income Tax
Income Tax
Section 56(2)(x) Cannot Apply to Genuine Corporate Loan: ITAT Delhi
Income Tax
Income Tax
Section 68 Addition Deleted as Cash Deposits Explained from Books: ITAT Delhi
Income Tax
Income Tax
State DISCOM Tariff, Not IEX Rates, to Benchmark Captive Power Transfers Under Section 80-IA: ITAT Delhi
Income Tax
Income Tax
Section 68 Addition Deleted as Loans Supported by Documents: ITAT Delhi
Income Tax
Income Tax
Rental Income from Let-Out Office Taxable as House Property Income: ITAT Delhi
Income Tax
Income Tax
Section 154 Rectification Set Aside as Section 40(a)(ia) TDS Issue Was Debatable: ITAT Delhi
Income Tax
Income Tax
Section 40(a)(i) Disallowance Deleted Applying DTAA Non-Discrimination Clause: ITAT Delhi
Income Tax
Income Tax
Section 69 Addition Deleted for Lack of Cross-Examination & Corroborative Evidence: ITAT Delhi
Income Tax
Income Tax
