Courts: ITAT Delhi
6,401 articlesIncome Tax

Income Tax
Assessment u/s. 153A quashed as addition u/s. 68 made without any incriminating material found during search
Income Tax

Income Tax
Assessment order was quashed as search assessment should be computed u/s 153 instead of u/s 147
Income Tax

Income Tax
Payments for Online Learning Platform Access Not Taxable as FTS under India-USA DTAA
Income Tax

Income Tax
Order u/s. 263 passed on issues not covered in show cause notice untenable: ITAT Delhi
Income Tax

Income Tax
No re-assessment by AO u/s 147 in case of unprocessed original return
Income Tax

Income Tax
Routine support services not taxable as Fees for Technical Services in terms of India-UK DTAA: ITAT Delhi
Income Tax

Income Tax
Amount received as compensation u/s 28 of Land Acquisition Act was taxable u/s 56(2)(viii) r.w.s 145B(1) and not exempt u/s 10(37)
Income Tax

Income Tax
No Physical Notice in Ex-Parte Proceedings – ITAT Remands Case to CIT(A)
Income Tax

Income Tax
Reimbursement on account of secondment of employees cannot be treated as FTS: ITAT Delhi
Income Tax

Income Tax
Purchase of property wrongly alleged as sale hence matter remanded back: ITAT Delhi
Income Tax

Income Tax
Section 11 Exemption Can’t Be Denied for Late Filing of Form 10B Audit Report: ITAT Delhi
Income Tax

Income Tax
Addition of Share Application Money deleted as Identity & Genuineness of Shareholders proved: ITAT Delhi
Income Tax

Income Tax
Amount received as subscription charge reimbursements not to be considered as ‘FIS’ under India-US DTAA or u/s 9(1)(vii)
Income Tax

Income Tax
