Courts: ITAT Delhi
6,401 articlesIncome Tax
Income Tax
Section 2(22)(e) Deemed Dividend Addition Limited to Shareholders
Income Tax
Income Tax
Department Must Substantiate Shell Company Claim Despite: ITAT Delhi
Income Tax
Income Tax
Cash Availability with Different Companies Sufficient to Explain Cash Found during Search
Income Tax
Income Tax
Hyper-technical view cannot be the basis to assume revisionary jurisdiction
Income Tax
Income Tax
Corpus specific voluntary contributions are outside the scope of taxation
Income Tax
Income Tax
Sections 115BBE not applicable to Income not falling under section 69A
Income Tax
Income Tax
Income Tax Assessment order not valid if it not contains a DIN: ITAT Delhi
Income Tax
Income Tax
Receipts from offshore services doesn’t give rise to any income accruing or arising in India hence not taxable
Income Tax
Income Tax
Tax Authorities cannot step into shoes of businessmen to determine business purpose expenditure
Income Tax
Income Tax
AO Must Specify Penalty Ground in Notice u/s 274 for Valid Section 271(1)(c) Penalty Proceedings
Income Tax
Income Tax
Interest received u/s 28 of Land Acquisition Act taxable as income from other sources
Income Tax
Income Tax
ITAT Allows losses which were disallowed due to incorrect comprehension of Section 43(6) provisions
Income Tax
Income Tax
Issuance of Notice u/s 153C: Invalid Ab-Initio Without Incriminating Documents
Income Tax
Income Tax
