Courts: ITAT Delhi
6,401 articlesIncome Tax
Income Tax
₹112 Cr Case – Section 10 Exemption Can’t Be Re-examined Without Hearing: ITAT Delhi
Income Tax
Income Tax
Demonetization Cash Deposit Addition Partly Deleted: Tribunal Rejects Unproven Gift Claims
Income Tax
Income Tax
ITAT Delhi Upholds GP Addition After Books Rejected for Lack of Evidence
Income Tax
Income Tax
Repayment of Bogus Loans Does Not Cure Section 68 Addition: ITAT Delhi
Income Tax
Income Tax
ITAT Denies Section 10(10D) Exemption as Assignment Does Not Alter Nature of Keyman Insurance Policy
Income Tax
Income Tax
ITAT Delhi Deletes ₹4.30 Cr Addition Due to Timing Difference in Revenue Recognition
Income Tax
Income Tax
ITAT Delhi Quashes Reassessment as Wrong Explanation Invoked & Casual Approval
Income Tax
Income Tax
AMP adjustment of ₹4.32 Cr based on Bright Line Test was unsustainable: ITAT Delhi
Income Tax
Income Tax
Weighted deduction u/s. 35(2AB) not allowed as mandatory approval from PCCIT/PDGIT not obtained
Income Tax
Income Tax
Section 68 Addition Upheld as Credit Entry Year Determines Taxability not year of Receipt in Bank
Income Tax
Income Tax
Reassessment Invalid if No Addition on Original Issue; AO Cannot Add on Other Grounds
Income Tax
Income Tax
Foreign Tax Credit (FTC) Allowed Despite Delay in Filing Form No. 67
Income Tax
Income Tax
No digital/physical signatures of approving authority – Section 148 notice quashed
Income Tax
Income Tax
