Courts: ITAT Delhi
6,403 articlesIncome Tax
Income Tax
Profit from Sale of Agricultural Land Stock is exempt, Not Business Receipt: ITAT
Income Tax
Income Tax
Fees for live and non-live transmission right not taxable as royalty
Income Tax
Income Tax
AO not empowered to withdraw or modify or substitute assessment order passed by him
Income Tax
Income Tax
Specified domestic transactions adjustment invalid after 01.04.2017
Income Tax
Income Tax
Mere Non-Appearance of Supplier Doesn’t Invalidate Transaction: ITAT Delhi
Income Tax
Income Tax
Software licence fee reimbursement not taxable as no Permanent Establishment in India
Income Tax
Income Tax
Prior period Expenses are beyond the scope of Section 154
Income Tax
Income Tax
Gold Jewellery Within CBDT Circular Limit Not Deemed Unexplained: ITAT
Income Tax
Income Tax
Addition for Fall in Gross Profits Without Proof of Suppression is Unsustainable
Income Tax
Income Tax
Addition solely based on estimation without rejecting books is not sustainable
Income Tax
Income Tax
No Section 14A Disallowance if No Expenditure Claimed in P&L accounts
Income Tax
Income Tax
Jurisdictional AO has jurisdiction to entertain rectification application filed u/s 154
Income Tax
Income Tax
Rental & Service Income Classification Mustn’t Change on Mere surmises
Income Tax
Income Tax
