Courts: ITAT Delhi
6,403 articlesIncome Tax
Income Tax
Addition of unexplained cash credit u/s 68 not sustained as nature and source explained
Income Tax
Income Tax
Adoption of lower FMV based on DVO report unjustified as specific feature of property not considered
Income Tax
Income Tax
Section 56(2)(viib) Not Applicable to Non-Resident Share Premium: ITAT Delhi
Income Tax
Income Tax
No Addition U/s 68 In Hands of Firm For Capital Contribution By Partners
Income Tax
Income Tax
Amendment brought to Establish Source Of Source For Loans Is Effective From 01.04.2023
Income Tax
Income Tax
Technical know-how not made available- Sub-Contracting Charges Not Taxable as FIS in India
Income Tax
Income Tax
PF Payment on Next Working Day if Last Date Falls on a Holiday is allowable: ITAT
Income Tax
Income Tax
Matter already considered and decided by CIT(A) cannot be re-considered in revision proceeding
Income Tax
Income Tax
Disaster recovery playout services and up-linking services are not in nature of FTS under India-Singapore DTAA
Income Tax
Income Tax
Addition alleging rate difference of property sold without corroborative evidence unsustainable
Income Tax
Income Tax
ITAT direct AO to find Every Month’ Definition in Clause 38 of EPF Scheme from PF/ESI Authority
Income Tax
Income Tax
Section 12AA Registration can’t be denied for absence of Dissolution Clause
Income Tax
Income Tax
Goodwill acquired on Amalgamation is Eligible for Depreciation u/s 32 of Income Tax Act
Income Tax
Income Tax
