Courts: ITAT Delhi
6,401 articlesIncome Tax

Income Tax
No Penalty for Expenses Disallowed Ad Hoc or Due to some Missing Vouchers
Income Tax

Income Tax
Issuance of jurisdictional notice in the name of a non existing entity is a non curable defect u/s 292B
Income Tax

Income Tax
Section 271(1)(c) penalty not automatic on mere expense Disallowance or Income Enhancement
Income Tax

Income Tax
Section 54 does not mandate utilization of sale consideration from original asset
Income Tax

Income Tax
Section 132(1) search authorization Warrant was qua ‘premises’ & not qua ‘assessee’
Income Tax

Income Tax
ITAT Directs TPO/AO to Delete Adjustment on Export Commission Payment ALP
Income Tax

Income Tax
Section 80IAB Deduction Admissible on Enhanced Profits from Disallowance
Income Tax

Income Tax
Employer’s Voluntary Ex-gratia Compensation not taxable U/s. 17(3)(i): ITAT Delhi
Income Tax

Income Tax
No section 68 addition for Share Capital Subscription if assessee submits evidence for source of funds
Income Tax

Income Tax
No Section 54 Deduction Without basic Amenities: ITAT Delhi
Income Tax

Income Tax
ITAT Restores Case: Assessee Denied Opportunity to Cross-Examine Witnesses
Income Tax

Income Tax
Assessment order invalid if not dispatched to assessee within limitation period
Income Tax

Income Tax
Section 153D approval without application of mind renders Assessment null & void
Income Tax

Income Tax
