Courts: ITAT Delhi
6,401 articlesIncome Tax
Income Tax
Multiple Houses Eligible for Section 54 Relief Prior to 01.04.2015: ITAT Delhi
Income Tax
Income Tax
Unsigned Mauritius Financials Sink Section 68 Defence – ITAT Restores ₹6.30 Crore Share Premium Addition
Income Tax
Income Tax
AO Cannot Travel Beyond Scope of Section 263 Directions – ITAT Upholds Deletion of Fresh Additions
Income Tax
Income Tax
Reassessment Beyond 4 Years Quashed – ITAT Says AO Must Specifically Allege Failure to Disclose Material Facts
Income Tax
Income Tax
ITAT Slams ‘Sweeping’ 263 Revision – PCIT Cannot Order Fishing Enquiries After Detailed Scrutiny by AO
Income Tax
Income Tax
Assessment Quashed for Wrong Section – ITAT Holds AY Falling Within U/s 153C Block Cannot Be Assessed U/s 143(3)
Income Tax
Income Tax
No Addition u/s 69 When Property Payments Flow Through Explained Bank Accounts – ITAT Deletes ₹3.29 Crore Addition
Income Tax
Income Tax
GST Cancellation Alone Cannot Make Purchases Bogus – ITAT Restricts Addition to 5% Profit Element
Income Tax
Income Tax
Delhi ITAT Quashes Reassessment for ‘Reason to Suspect’ – Cash Deposits Alone Can’t Justify Reopening
Income Tax
Income Tax
Section 153C Assessment Invalid as AO Failed to Record Proper Satisfaction: ITAT Delhi
Income Tax
Income Tax
ITAT Deletes Section 68 Addition Since Opening Loan Balances Cannot Be Taxed Again
Income Tax
Income Tax
U/s 153C Assessments Quashed – Mere Seized Material Not Enough Unless AO Shows Its Bearing on Total Income
Income Tax
Income Tax
Section 69A Addition Cannot Survive Merely on Ground That Explanation Was an Afterthought: ITAT Delhi
Income Tax
Income Tax
