Courts: ITAT Delhi
6,401 articlesIncome Tax
Income Tax
Legal fiction for deemed dividend should not be extended to broaden concept of shareholders
Income Tax
Income Tax
Pending assessments abate as per Section 153A when a search takes place: ITAT Delhi
Income Tax
Income Tax
ITAT deletes Section 271(1)(c) Penalty s Notice Issued without specifying limb
Income Tax
Income Tax
ITAT uphold section 68 addition for Non-Responsiveness & Failure to Produce Evidence
Income Tax
Income Tax
Section 271D & 271E Penalty Requires Pending Proceedings for Relevant A.Y.
Income Tax
Income Tax
Time Limit for Section 271D Penalty Starts at AO Initiation, Not JCIT Notice Date: ITAT Delhi
Income Tax
Income Tax
Section 68 (unexplained cash credits), not applicable to purchase costs
Income Tax
Income Tax
No section 272A(2)(k) Penalty for mere Technical Breach: ITAT Delhi
Income Tax
Income Tax
Quasi-judicial authority must decide issue of jurisdiction when raised: ITAT Delhi
Income Tax
Income Tax
No penalty on addition owing to variation in perception of valuer and that of AO
Income Tax
Income Tax
ITAT Allows Section 80-IAB Deduction for Car Parking, Health Club, Food Court & Interest Income
Income Tax
Income Tax
NCDs Redemption, No Income Escapement: ITAT Delhi Rules in Favor of BCP Singapore
Income Tax
Income Tax
TDS under Section 194C Applicable to CAM Charges Distinct from Rent: ITAT Delhi
Income Tax
Income Tax
