Courts: ITAT Delhi
6,403 articlesIncome Tax
Income Tax
Income Surrendered During Survey Not Taxable at 60% under Section 115BBE
Income Tax
Income Tax
ITAT upheld Section 147 reopening as AO had tangible material in his possession
Income Tax
Income Tax
Bonus Share Issuance Not Subject to Section 56(2)(vii)(c): ITAT
Income Tax
Income Tax
AO’s Lack of Independent Inquiry Invalidates Unexplained Investment addition
Income Tax
Income Tax
Consideration paid for testing ability of candidates doesn’t qualify as royalty hence TDS not deductible
Income Tax
Income Tax
Inadequate Explanation for Appeal Filing Delay – ITAT denies Condonation
Income Tax
Income Tax
ITAT Delhi Upholds Disallowance of Bad Debt for Non-Business Activity
Income Tax
Income Tax
Forfeiture of share application money being capital receipt is not taxable
Income Tax
Income Tax
Reassessment u/s. 147 without new tangible material is unsustainable
Income Tax
Income Tax
Subsequent Intimation of DIN without quoting It on Body of Assessment Order Is Invalid
Income Tax
Income Tax
Salary not taxable in India in terms of Article 15(1) of India-Netherland DTAA
Income Tax
Income Tax
Order framed u/s 153C without incriminating material found during search is unsustainable
Income Tax
Income Tax
Long term capital gain and indexation accepted for one co-owner needs to be allowed for other co-owner too
Income Tax
Income Tax
