Courts: ITAT Delhi
6,403 articlesIncome Tax

Income Tax
TDS Exemption on HUDA Payments: ITAT Delhi Ruling
Income Tax

Income Tax
Cost-to-cost reimbursement of secondment of employees not FTS under India-USA DTAA
Income Tax

Income Tax
Belated Filing under IT Act 139(4) Can’t Deny Section 80P Tax Deduction: ITAT
Income Tax

Income Tax
Business Nexus Required for Allowance of Bad Debts Claim: ITAT
Income Tax

Income Tax
Institution Owned by Society/Trust: No Separate PAN or Return Needed
Income Tax

Income Tax
Indexation Benefit for Acquisition Costs Based on Payment Year’s Index: ITAT
Income Tax

Income Tax
Amount received mistakenly and returned back with interest is allowable as deduction u/s 37
Income Tax

Income Tax
Imposition of penalty u/s 271(1)(c) without specifying the limb is bad-in-law
Income Tax

Income Tax
Income from technical handling services from IATP members not taxable in India
Income Tax

Income Tax
Receipts from sale of software licenses are not royalty income
Income Tax

Income Tax
Section 194H doesn’t apply on sells of pre-paid SIM at discounted price to distributors
Income Tax

Income Tax
Addition of unexplained cash credit unsustainable as genuineness and creditworthiness proved
Income Tax

Income Tax
Supply of rolling stock not taxable in India as transfer of title took place outside India
Income Tax

Income Tax
