Courts: ITAT Delhi
6,403 articlesIncome Tax
Income Tax
ITAT upholds deletion of additions which was made for Fall in GP Ratio
Income Tax
Income Tax
Deletion of understated sale consideration by CIT(A) without dealing in fundamental aspects cannot be countenanced in law
Income Tax
Income Tax
ITAT Delhi dismisses revenue’s appeal due to low tax effect
Income Tax
Income Tax
Sale of software not containing any element of service not fall under FTS
Income Tax
Income Tax
Addition u/s 68 towards unexplained cash credit unjustified as source of credit entries explained
Income Tax
Income Tax
Disallowance of foreign travel expenditure justified as business expediency not proved
Income Tax
Income Tax
‘Mark to Market’ loss on forward and further contracts are not contingent in nature
Income Tax
Income Tax
Law Doesn’t Mandate establishment of Nexus Between Interest-Free Funds & Exempt Income Investments by assessee
Income Tax
Income Tax
ITAT Delhi Dismisses Revenue’s Appeal on Low Tax Effect
Income Tax
Income Tax
Addition u/s 69A deleted as receipt of gifts in cash on various occasions is common in India
Income Tax
Income Tax
Penalty u/s 271(1)(c) not leviable in absence of concealment of particulars of income
Income Tax
Income Tax
Reassessment unsustainable if No Tangible Link Found Between Income Assessment escaped & formation of Belief
Income Tax
Income Tax
Unjustified Invocation of Revisionary Power of Section 263 When AO’s Conclusion Is Reasonable
Income Tax
Income Tax
