Courts: ITAT Delhi
6,405 articlesIncome Tax
Income Tax
AO cannot take the position of business man to ascertain GP ratio
Income Tax
Income Tax
Registration u/s 12AA granted to trust created for managing statutory obligation of employees of parent trust
Income Tax
Income Tax
Penalty u/s 271B unsustainable on local authority not engaged in business or earning profit
Income Tax
Income Tax
ITAT Delhi Upholds Education Cess Non-deductible Under Sections 37 & 40(a)(ii)
Income Tax
Income Tax
Employees’s share in relevant funds should be deposited before due date for claiming deduction u/s 36(1)(va)
Income Tax
Income Tax
ITAT Delhi Directs AO to Re-adjudicate: Dispute over Loan Amount Addition
Income Tax
Income Tax
Penalty u/s 271B unsustainable as reasonable cause shown
Income Tax
Income Tax
Section 69 addition unjustified on Late Demonetisation Cash Deposit
Income Tax
Income Tax
Penalty u/s 271B not leviable on local authority as it cannot be considered to be engaged in business
Income Tax
Income Tax
ITAT Delhi dismisses Claim for delayed deposit of Employees’ Contribution to PF & ESI
Income Tax
Income Tax
ITAT Delhi Allows Deduction u/s 35(2AB) Ignoring Absence of Form 3CL
Income Tax
Income Tax
Section 44BB has no application in absence of Permanent Establishment
Income Tax
Income Tax
Exemption u/s 54B is available to HUF with effect from 1st April 2013
Income Tax
Income Tax
