Courts: ITAT Delhi
6,401 articlesIncome Tax
Income Tax
Illogical to Treat Sales as Bogus When Purchases & Stock are Deemed Genuine
Income Tax
Income Tax
If No Addition Based on Reopening Reasons, Other additions Unsustainable
Income Tax
Income Tax
Jurisdiction u/s 153C assumed based on satisfaction note date when date of handing over of material unavailable: ITAT Delhi
Income Tax
Income Tax
Revision order passed u/s. 263 unacceptable as based on reassessment order which itself is unsustainable: ITAT Delhi
Income Tax
Income Tax
Payment to related party cannot be disallowed u/s. 40A(2)(b) as AO failed to prove it as unreasonable: ITAT Delhi
Income Tax
Income Tax
ITAT deletes estimated addition for alleged payment of margin monies
Income Tax
Income Tax
Eligible unit deduction u/s. 80IA of the Income Tax Act allowable on gross basis: ITAT Delhi
Income Tax
Income Tax
No FBT on Travelling & Conveyance where public transport connectivity was absent
Income Tax
Income Tax
Receipt of compensation due to non-renewal of contract not taxable u/s. 28(ii)(e): ITAT Delhi
Income Tax
Income Tax
Addition u/s 69 deleted as receipt of cold storage rent in cash not reason to doubt genuineness: ITAT Delhi
Income Tax
Income Tax
Addition based on seized document retrieved from third person without cross examination opportunity is unsustainable
Income Tax
Income Tax
Final assessment order invalid as AO failed to pass draft assessment order as required u/s 144C(1): ITAT Delhi
Income Tax
Income Tax
Granting statutory approval u/s. 153D without application of mind invalids entire search proceeding: ITAT Delhi
Income Tax
Income Tax
