Courts: ITAT Delhi
6,403 articlesIncome Tax
Income Tax
ITAT Denies SEZ Developer Section 80IAB Deduction on Food & Beverage Sales Income
Income Tax
Income Tax
Service Income Misclassification Doesn’t Make it a Donation
Income Tax
Income Tax
TDS u/s 195 not deductible on commission paid to foreign agents for procurement of orders
Income Tax
Income Tax
Depreciation on right to build and operate tool road is admissible as intangible asset
Income Tax
Income Tax
Infrastructure development of leased property expenditure is revenue in nature
Income Tax
Income Tax
Undisclosed overseas bank account matter remanded back as consent waiver form signed
Income Tax
Income Tax
Communication relating to assessments, appeals, orders without DIN are null & void
Income Tax
Income Tax
Section 148 Notice Void if AO Doesn’t examine Assessee’s Filed Return
Income Tax
Income Tax
Reselling of Hardware and Software Not ‘Royalty’ under India-Singapore DTAA
Income Tax
Income Tax
Depreciation u/s 32 not available in absence of any business activity
Income Tax
Income Tax
Disallowance of staff welfare expenditure resorting to adhoc base unsustainable
Income Tax
Income Tax
Addition u/s 68 unsustainable as identity, creditworthiness and genuineness of transaction established
Income Tax
Income Tax
No Section 271B Penalty for Delayed Audit Report due to IBC Proceedings
Income Tax
Income Tax
