Courts: ITAT Delhi
6,403 articlesIncome Tax
Income Tax
ITAT Deletes Addition u/s 69 for Cash Withdrawal & Redeposit in Unsuccessful Property Deal
Income Tax
Income Tax
ITAT allows Section 54 Deduction Not Claimed in Original or Revised Return
Income Tax
Income Tax
ITAT Rejects Tax Dept Appeal for Invalid Reassessment Approval
Income Tax
Income Tax
Addition based on statements alone without any other corroborative evidence unsustainable
Income Tax
Income Tax
No Addition u/s 68 if Amount not appear in Books of accounts: ITAT
Income Tax
Income Tax
Initiation of proceedings u/s 153C based on loose sheets seized from third party unsustainable
Income Tax
Income Tax
Cash Credit Addition Deletion by CIT(A) without Verification is Unjustified
Income Tax
Income Tax
Section 154 action Based on TDS Shortfall reported in Form 3CD is valid
Income Tax
Income Tax
Addition u/s 68 invalid if Transaction genuineness & Creditors identity/creditworthiness proved
Income Tax
Income Tax
Disallowance of contingent liability unjustified if not claimed as expenditure
Income Tax
Income Tax
Depreciation eligible on Solar Power Plant as electricity utilized for factory operations
Income Tax
Income Tax
Reputation Protection Costs deductible under Section 37 of Income Tax Act
Income Tax
Income Tax
Departmental authorities cannot question validity of Tax Residency Certificate
Income Tax
Income Tax
