Courts: ITAT Delhi
6,401 articlesIncome Tax

Income Tax
Cost base should exclude pass through cost which are directly related to third parties
Income Tax

Income Tax
Simultaneous issue of DIN insignificant when DIN not mentioned on body of communication
Income Tax

Income Tax
ITAT allows Rental Expenses for Property taken on Rent for Business Purpose
Income Tax

Income Tax
AO Cannot Determine Business Promotion Effectiveness – ITAT Allows expenses
Income Tax

Income Tax
Fees for Share Purchase Agreement Drafting is Revenue Expenditure: ITAT
Income Tax

Income Tax
ITAT upholds deletion of cash found at directors premises belonging to Company
Income Tax

Income Tax
ITAT Deletes Addition of share capital & premium: AO Fails to Cite Investments Outside Books
Income Tax

Income Tax
Due Diligence Costs for Company Acquisition allowable as Revenue Expenditure
Income Tax

Income Tax
No tax on Loan Waiver for Capital Assets Acquisition under Section 28(iv): ITAT
Income Tax

Income Tax
No addition on mere doubt – Cash deposit against cash accumulated from declared income
Income Tax

Income Tax
Commission paid to foreign agent not regarded as fees for technical services u/s. 9(1)(vii)
Income Tax

Income Tax
Ground and cargo handling services covered within infrastructure facility is entitled for deduction u/s. 80IA
Income Tax

Income Tax
Addition in hands of register owner of land unsustainable as sales and profit booked by real owner
Income Tax

Income Tax
