Courts: ITAT Delhi
6,405 articlesIncome Tax
Income Tax
Addition towards alleged bogus purchases unsustainable as cross examination not allowed
Income Tax
Income Tax
Most appropriate method for determining Arm’s Length Price is internal CUP
Income Tax
Income Tax
Deduction u/s 80IAB duly available on car parking rental as car parking not separable from main business of SEZ
Income Tax
Income Tax
Provisions of section 68 doesn’t apply when cash sales reflected in books of accounts
Income Tax
Income Tax
Denial of pre-operative expenses intricate to nature of business activity is unsustainable
Income Tax
Income Tax
Directions issued by superior authorities are binding on Assessing Officer
Income Tax
Income Tax
Addition u/s 68 unsustainable as identity, creditworthiness and genuineness of transaction duly proved
Income Tax
Income Tax
Re-assessment order passed against a non-existent entity is bad-in-law
Income Tax
Income Tax
Addition in absence of any incriminating material found during search is unsustainable
Income Tax
Income Tax
Reopening of assessment unjustified as no failure to disclose full and true material facts
Income Tax
Income Tax
Penalty u/s 271D imposed without any satisfaction is unsustainable
Income Tax
Income Tax
Absence of Email Access is Valid Ground for Condonation of Delay
Income Tax
Income Tax
Discrediting assessee’s valuation report without substantial reasons and without calling for DVO report is unjustified
Income Tax
Income Tax
