Courts: ITAT Delhi
6,401 articlesIncome Tax
Income Tax
ITAT Delhi Quashes Search Assessments as Section 153D Approval Was Mechanical
Income Tax
Income Tax
No DAPE Where Distributors Act on Principal-to-Principal Basis ITAT Delhi
Income Tax
Income Tax
Oracle India P. Ltd. not permanent establishment of Oracle Systems Corporation
Income Tax
Income Tax
Section 68 Addition Cannot Be Sustained When Loans Are Received and Repaid Through Banking Channels
Income Tax
Income Tax
ITAT Delhi Allows Exemption Because Trust Required to File Form 10BB, Not Form 10B
Income Tax
Income Tax
Parallel Assessment Proceedings Illegal, ITAT Quashes Reassessment Order in Case of Lalit Modi
Income Tax
Income Tax
Reassessment Quashed Because Notice Issued to Non-Existent Company After LLP Conversion
Income Tax
Income Tax
No TP Adjustment on AE Receivables as Company Charged No Interest from Both AE and Non-AE Customers
Income Tax
Income Tax
Investment Cannot Be Treated as Income Merely for Alleged Section 13 Breach: ITAT Delhi
Income Tax
Income Tax
Subscription Fee for Database Access Not Royalty as No Copyright Rights Were Transferred: ITAT Delhi
Income Tax
Income Tax
Section 54B exemption granted as assessee proved nature of land as agricultural land
Income Tax
Income Tax
153A Assessment Quashed Because No Incriminating Material Found in Assessee’s Search
Income Tax
Income Tax
Interest Under Section 28 of Land Acquisition Act Not Taxable as ‘Other Sources’: ITAT Delhi
Income Tax
Income Tax
