Courts: ITAT Delhi
6,401 articlesIncome Tax
Income Tax
No GP Addition if No Specific Defects Found in Books of Account: ITAT Delhi
Income Tax
Income Tax
Reassessment Invalid as AO Relied Solely on Investigation Report without Inquiry: ITAT Delhi
Income Tax
Income Tax
Channel Owner Companies not Comparable Due to Functional Differences: ITAT Delhi
Income Tax
Income Tax
ITAT Delhi Upholds Addition as Penny Stock LTCG Lacked Genuineness
Income Tax
Income Tax
No Section 271D Penalty if No Assessment Was Made & No Satisfaction Was Recorded: ITAT Delhi
Income Tax
Income Tax
ITAT Quashes Reassessment as Moratorium Under IBC Barred Fresh Tax Proceedings
Income Tax
Income Tax
ITAT Deletes ₹3,885 Cr Share Premium Addition as Section 56(2)(viib) Not Applies to Holding-Subsidiary Funding
Income Tax
Income Tax
Section 153D Approval Was Granted Mechanically – ITAT Delhi Quashes Assessments
Income Tax
Income Tax
Undated recorded reasons for reopening: ITAT Delhi Quashes Reassessment
Income Tax
Income Tax
No TP Adjustment Allowed if Foreign LLC Income Was Already Taxed in India: ITAT Delhi
Income Tax
Income Tax
ITAT Delhi allowed Section 115BAA Benefit despite Delay in Form 10-IC
Income Tax
Income Tax
ITAT Delhi Quashes Reassessment as ACIT Lacked Jurisdiction Under CBDT Income Limits
Income Tax
Income Tax
ITAT Deletes Section 69 Addition for YEIDA Payments Explained Through NBFC Funding
Income Tax
Income Tax
