Courts: ITAT Delhi
6,403 articlesIncome Tax

Income Tax
Benefit of indexed cost of acquisition available based on payments dates
Income Tax

Income Tax
Treatment of cash deposited out of sales as income u/s 68 unjustified as sales not disputed
Income Tax

Income Tax
Addition invoking section 41(1) unjustified in absence of any remission or cessation of liability
Income Tax

Income Tax
Background screening receipts doesn’t qualify as Royalty/ FTS hence not taxable
Income Tax

Income Tax
Cenvat credit left on closure of manufacturing unit allowable as deduction u/s 37(1)
Income Tax

Income Tax
Give chance to Assessee to establish non-receipt of statutory notices: ITAT
Income Tax

Income Tax
ITAT Quashes Reassessment on grounds of being based on vague & non-descript reasons
Income Tax

Income Tax
Addition u/s. 69A towards unexplained money based on unsigned unexecuted draft agreement unsustainable
Income Tax

Income Tax
TPO’s scope is limited to computing arm’s length price of a transaction
Income Tax

Income Tax
ITAT Orders Fresh Adjudication: Section 68 Addition without allowing cross-examination
Income Tax

Income Tax
Donation out of accumulated funds u/s. 11(2) are not allowable as application of income
Income Tax

Income Tax
Profit estimation of 10% instead of 8% adopted under presumptive taxation scheme justified
Income Tax

Income Tax
Cash Deposit during Demonetization from Undisputed Source: ITAT Deletes Addition
Income Tax

Income Tax
