Courts: ITAT Delhi
6,401 articlesIncome Tax
Income Tax
Carry Forward Loss Cannot Be Denied After Treating Return as Valid: ITAT Delhi
Income Tax
Income Tax
Unexplained investment addition of ₹12.30 Cr deleted – Funds for software project proved; Rule 46A objection rejected – ITAT Delhi
Income Tax
Income Tax
ITAT Allows Full Leave Encashment Exemption Because ₹25 Lakh Limit Applies
Income Tax
Income Tax
Section 68 Addition Deleted – Source of Source Not Required for AY 2014-15: ITAT Delhi
Income Tax
Income Tax
Depreciation on Non-Compete Fee Allowed – Revenue-Neutral View Accepted: ITAT Delhi
Income Tax
Income Tax
Unsecured Loan Addition u/s 68 Deleted – Filatex Group Loans Held Genuine
Income Tax
Income Tax
Section 153C Addition U/s 69 Deleted – Third Party Statement Loose Paper Held Insufficient
Income Tax
Income Tax
WhatsApp Chats Alone Cannot Prove ₹23 Cr On-Money; Refurbishment Proposal Accepted & Addition U/s 69 Deleted
Income Tax
Income Tax
Commission Allegation Based on Dumb Excel Sheet Rejected by ITAT Delhi
Income Tax
Income Tax
U/s 80IAC Deduction Allowed Subject to Filing Form 10CCB – Technical Lapse Held Curable
Income Tax
Income Tax
U/s 69A Addition Partly Sustained – Estimated Relief Granted Considering Household Savings
Income Tax
Income Tax
U/s 153C Assessment Quashed – Defective Satisfaction Note & Invalid Jurisdiction
Income Tax
Income Tax
Revision U/s 263 Upheld – Lack of Enquiry on Alleged Cash Payment in Property Purchase
Income Tax
Income Tax
