Courts: ITAT Delhi
6,401 articlesIncome Tax
Income Tax
ITAT criticises CIT(A) for perfunctory defense & lack of inquiry: Remits Matter to AO
Income Tax
Income Tax
Claim of application of income for charitable purpose u/s 11 & 12 cannot be denied on mere technicalities
Income Tax
Income Tax
Section 56(2)(viib) not applicable for allotment of share at premium to existing shareholders
Income Tax
Income Tax
Rule 11UA(2)(A) Doesn’t Mandate Valuation Report for NAV Method: Delhi ITAT
Income Tax
Income Tax
Revisional jurisdiction u/s 263 not invocable when AO takes one possible view: ITAT Delhi
Income Tax
Income Tax
ITAT Delhi allows Section 80IA deduction following rule of Consistency
Income Tax
Income Tax
If Assessee Earns Interest at Arm’s Length Rate no Transfer pricing Adjustment Needed
Income Tax
Income Tax
If revenue is accepted based on depreciation plus markup, corresponding cost cannot be disallowed
Income Tax
Income Tax
ITAT Deletes Jewellery Addition, Considering Assessee’s family Background & professional standing
Income Tax
Income Tax
Rule 3 applies only when a concession in rent is provided by employer to employee
Income Tax
Income Tax
Section 68 not apply to outgo or payment on account of expenditure
Income Tax
Income Tax
Interest expense on loans borrowed during the course of real estate and finance business is allowable: ITAT Delhi
Income Tax
Income Tax
Reopening of assessment u/s. 148 based on reason to suspect is unsustainable-in-law: ITAT Delhi
Income Tax
Income Tax
