Courts: ITAT Delhi
6,401 articlesIncome Tax
Income Tax
CIT(A) Can’t dismiss Appeal for Non-Appearance Without Addressing issues on Merits
Income Tax
Income Tax
ITAT Directs AO to Verify & Allow Assessee’s Depreciation Claim on Assets from Demerged Company
Income Tax
Income Tax
Mere classification of a supplier as a “bogus concern” doesn’t invalidate transactions outright
Income Tax
Income Tax
Software Sales Not Royalty Income under India-Japan DTAA: ITAT Delhi
Income Tax
Income Tax
TDS u/s. 195 not deductible on expense of management and marketing support service paid to foreign company: ITAT Delhi
Income Tax
Income Tax
Reopening Without Cogent Material & on Mere Surmise/Conjecture is Unsustainable: ITAT Delhi
Income Tax
Income Tax
India-Thailand DTAA: Non-Resident’s Fee for Technical Services Exempt from Taxation
Income Tax
Income Tax
ITAT Directs AO to Review All Documents for Determining Deductible Expenditures
Income Tax
Income Tax
Section 14A was inapplicable in absence of exempt income: ITAT Delhi
Income Tax
Income Tax
Receipt from hotel owners for providing various centralized services cannot be treated as FIS
Income Tax
Income Tax
Management Service Fees paid to non-resident AEs is Deductible Expenses
Income Tax
Income Tax
Claim of Cash-In-Hand from Business Profits cannot be rejected without Clear Findings
Income Tax
Income Tax
CIT(A) Cannot Add New Source of Income Without Enhancement Notice
Income Tax
Income Tax
