Courts: ITAT Delhi
6,393 articlesIncome Tax
Income Tax
Section 151 Sanction by Incorrect Authority Invalidates Section 148 Reassessment: ITAT Delhi
Income Tax
Income Tax
Section 68 Addition on Demonetisation Cash Deposits Restricted to ₹2 Lakh: ITAT Delhi
Income Tax
Income Tax
Section 153C Assessments Quashed for Excluded Block Period & Lack of Incriminating Material: ITAT Delhi
Income Tax
Income Tax
Section 153C Assessments Void for Post-April 2021 Satisfaction Note: ITAT Delhi
Income Tax
Income Tax
Section 69A Addition Deleted as Cash Deposits Explained by Withdrawals & Co-owner’s Advance: ITAT Delhi
Income Tax
Income Tax
Routine Support Services Not Royalty Under DTAA; Taxable as Business Profits Without PE: ITAT Delhi
Income Tax
Income Tax
Section 69 Addition Unsustainable When Land Transactions Were on Employer’s Behalf: ITAT Delhi
Income Tax
Income Tax
Section 271DA Penalty Needs Specific Section 269ST Findings: ITAT Delhi
Income Tax
Income Tax
₹1.44 Cr Cash Salary Addition Restored as CIT(A) Ignored Search Evidence: ITAT Delhi
Income Tax
Income Tax
Section 148 Reopening Invalid Without Independent Application of Mind: ITAT Delhi
Income Tax
Income Tax
Section 153C Assessment Beyond Ten-Year Block Period Invalid: ITAT Delhi
Income Tax
Income Tax
Section 80G Deduction for Eligible CSR Donations Allowed; TP Adjustments Deleted: ITAT Delhi
Income Tax
Income Tax
CSR Donation Eligible for Section 80G Despite Section 37(1) Disallowance: Delhi ITAT
Income Tax
Income Tax
