Courts: ITAT Delhi
6,401 articlesIncome Tax

Income Tax
Section 69C Addition unsustainable if expenditure is recorded & source explained
Income Tax

Income Tax
Applicability of provisions of the Evidence Act, with respect to digital evidence, were applicable to Income-tax proceedings?
Income Tax

Income Tax
GST Turnover Differences Not Taxable if Already Recognized; Notional IND-AS Interest Not Taxable Without Real Accrual
Income Tax

Income Tax
Technical Handling Income from Aircraft Operations Not Taxable in India under India–France DTAA: ITAT Delhi
Income Tax

Income Tax
Protective Cash Credit Addition Unsustainable Without Ownership Evidence: ITAT Delhi
Income Tax

Income Tax
Addition Reduced as AO Failed to Disprove Books but Assessee cannot Fully Explain Cash Surge
Income Tax

Income Tax
Royalty on Logo Allowed; Disallowance Without Examining Business Purpose Invalid: ITAT Delhi
Income Tax

Income Tax
SROs Qualify as Charitable Entities under General Public Utility: Section 2(15) – ITAT Delhi
Income Tax

Income Tax
Section 68 Addition Deleted as Identity & Creditworthiness of Investors Proved
Income Tax

Income Tax
Section 54 Exemption Allowed as Possession Taken Despite Unregistered Agreement
Income Tax

Income Tax
ITAT Sets Aside 30% Tax on AOP Income as Income was Below Threshold
Income Tax

Income Tax
Invalid Jurisdiction Under Section 153C Due to Vague Satisfaction Note for Multiple Years
Income Tax

Income Tax
Reassessment Quashed as Mechanical Approval u/s 151 & Jurisdiction Wrongly Assumed by ITO
Income Tax

Income Tax
