Courts: ITAT Delhi
6,405 articlesIncome Tax

Income Tax
Maintenance charges taxable as business income since not connected to rental income
Income Tax

Income Tax
Addition of unexplained investment u/s 69 untenable as source of investment duly explained
Income Tax

Income Tax
Disallowance u/s 14A unsustainable as there is no requirement of head-wise bifurcation for computing income u/s 44
Income Tax

Income Tax
ITAT allows business Loss as AO Misunderstands INX News’ Business Activity
Income Tax

Income Tax
Original assessment order settled under VsV Doesn’t mean settlement of appeal against rectification order
Income Tax

Income Tax
Concise Assessment Order doesn’t Imply Lack of Enquiry – Section 263
Income Tax

Income Tax
ITAT deletes addition for Cash Deposit considering evidence submitted by appellant
Income Tax

Income Tax
Non-Written Back Amounts: Section 41(1) Inapplicable, Clarifies ITAT
Income Tax

Income Tax
PF-ESI due date aligned with Payment Month, Expenses can be claimed u/s 37 instead of 36(1)(va)
Income Tax

Income Tax
Addition based on baseless allegation which cannot be proved is unsustainable
Income Tax

Income Tax
Revision u/s 263 unsustainable as plausible approach adopted by AO cannot be labeled as erroneous
Income Tax

Income Tax
Tax Residency Certificate is only evidence required to be eligible for benefit under DTAA
Income Tax

Income Tax
ITAT Deletes Addition for cash deposits as assessee duly explained source
Income Tax

Income Tax
