Courts: ITAT Delhi
6,401 articlesIncome Tax
Income Tax
No Section 271AAB Penalty as AO failed to link disclosed income with material found during search
Income Tax
Income Tax
DTAA Benefit Available on LTCG from Sale of Indian Entity Shares with Valid TRC
Income Tax
Income Tax
Rule 128(9) is Directory, Not Mandatory: No FTC Disallowance for Delayed Form 67 Filing
Income Tax
Income Tax
Form 67 Filing Not Mandatory for FTC Claims: ITAT Delhi
Income Tax
Income Tax
ITAT Delhi Restores Appeal as CIT(A) failed to address Adjournments requests
Income Tax
Income Tax
Penalty u/s. 270A cannot be levied in absence of under reporting of income: ITAT Delhi
Income Tax
Income Tax
Advance collected towards External Development Charges cannot form part of P&L: ITAT Delhi
Income Tax
Income Tax
Agriculturist are not required to maintain books of accounts u/s. 44AA: ITAT Delhi
Income Tax
Income Tax
Denial of FTC claim due to delay in furnishing Form No. 67 unjustified: ITAT Delhi
Income Tax
Income Tax
Bona fide error cannot be basis of imposition of penalty u/s. 270A: ITAT Delhi
Income Tax
Income Tax
Addition based on observation by DCIT without independent inquiry by AO not sustained
Income Tax
Income Tax
Addition relying on third party statement without corroborated evidence untenable: ITAT Delhi
Income Tax
Income Tax
Tax Deduction Not Required for Remittances to Foreign Subsidiaries: ITAT Delhi
Income Tax
Income Tax
