Courts: ITAT Delhi
6,405 articlesIncome Tax
Income Tax
Re-Application Permissible for Wrongly Submitted 12A(1)(ac) Registration application
Income Tax
Income Tax
ITAT Delhi Overturns Assessment Order Passed without Assessee’s Opportunity
Income Tax
Income Tax
Disallowance of Expenses: Consideration of Business Commencement – Case Analysis
Income Tax
Income Tax
ITAT Directs Re-adjudication on AO’s Oversight of Section 55A
Income Tax
Income Tax
Business Promotion and Tour & Travels Expenses by a Firm’s Partner are Allowable
Income Tax
Income Tax
ITAT Quashes Reassessment initiated without Tangible Materials
Income Tax
Income Tax
Exclusion of COVID-19 pandemic period from appeal filing limitation
Income Tax
Income Tax
No Penalty for Estimated Profit-Based Addition
Income Tax
Income Tax
Cost of Goods Cannot be Included in Denominator of Profit Level Indicator when comparable are Business Auxiliary Service providers
Income Tax
Income Tax
ITAT Delhi upholds disallowance of belated payment to PF/ESIC
Income Tax
Income Tax
Revenue from operation of hotel/resort taxable under the head “Business income”
Income Tax
Income Tax
Addition u/s 40A(3) unsustainable as in liquor business strict adherence to payment via banking channel not practicable
Income Tax
Income Tax
Adhoc disallowance of expense without specific finding is baseless
Income Tax
Income Tax
