Courts: ITAT Delhi
6,401 articlesIncome Tax
Income Tax
Assessee obtained PAN of Transporter – Section 194C TDS not applicable
Income Tax
Income Tax
Penalty quashed as AO not specified under which limb he intended to impose Penalty
Income Tax
Income Tax
Reopening of assessment based on mistaken factual premise is unsustainable
Income Tax
Income Tax
Assessment order passed is not legal as approval u/s 153D was given in mechanical manner
Income Tax
Income Tax
No section 271(1)(c) penalty if Notice not contains Specific Charge
Income Tax
Income Tax
Section 54F exemption eligible even if construction of new house starts before sale of original asset
Income Tax
Income Tax
Sales tax subsidy received by assesee from Haryana Govt. is capital receipt
Excise Duty
Excise Duty
Disallowance of expense already disallowed by Assessee amounts to double disallowance
Income Tax
Income Tax
ex-parte Addition for Cash Deposits: ITAT restores Matter to AO
Income Tax
Income Tax
Reopening of assessment based on mere change of opinion is unsustainable
Income Tax
Income Tax
Deemed dividend provisions u/s 2(22)(e) doesn’t apply to advance for business transaction
Income Tax
Income Tax
No addition in years of completed assessments if no incriminating material unearthed during search
Income Tax
Income Tax
Article 265 of the Constitution mandates refund of excess Income tax paid
Income Tax
Income Tax
