Courts: ITAT Delhi
6,401 articlesIncome Tax
Income Tax
Section 56(2)(vii) inapplicable to non-residents: ITAT Delhi
Income Tax
Income Tax
No Section 69A addition for Cash deposits recorded in books: ITAT Delhi
Income Tax
Income Tax
Notice uploaded on Portal but not mailed: ITAT directs reconsideration of Section 12A & 80G applications
Income Tax
Income Tax
Cricket Australia vs. ACIT: Live Transmission Fee Not Taxable as Royalty
Income Tax
Income Tax
Section 80P(2)(d) Deduction for Co-op Society on Interest from Co-op Bank: ITAT Delhi
Income Tax
Income Tax
DRP’s Rejection of Belated Objections Doesn’t Extend Assessment Limitation: ITAT Delhi
Income Tax
Income Tax
LTCG on Shares: Assumptions without substantial evidence of error shouldn’t trigger action u/s 263
Income Tax
Income Tax
Deeming Provisions of Section 50C Not Apply to Leasehold Rights: ITAT Delhi
Income Tax
Income Tax
Section 263 revisionary power can’t be invoked solely on improper inquiry allegations
Income Tax
Income Tax
Procedural lapses in filing Form 67 do not justify disallowing of FTC: ITAT Delhi
Income Tax
Income Tax
Rule 128(9) not provide for disallowance of FTC in case of delay in form 67 filing
Income Tax
Income Tax
Foreign Tax Credit cannot be denied for delay in filing Form 67: ITAT Delhi
Income Tax
Income Tax
Form 67 submission Not Mandatory for Availing Foreign Tax Credit: ITAT Delhi
Income Tax
Income Tax
