Courts: ITAT Delhi
6,401 articlesIncome Tax
Income Tax
Section 68 Addition Deleted Due to Proven Identity and Source of Loans
Income Tax
Income Tax
Renewal of Old Fixed Deposits Is Not Unexplained Investment: ITAT Delhi Upholds Deletion of Section 69 Addition
Income Tax
Income Tax
Time-Barred Final Assessment: Sections 144C & 153 Must Align — ITAT Delhi
Income Tax
Income Tax
Final Assessment Passed Beyond Limitation is Invalid: ITAT Delhi
Income Tax
Income Tax
Reassessment Quashed for Want of Proper Approval Under Section 151
Income Tax
Income Tax
Assessment Quashed for Want of Jurisdiction; Notice u/s 143(2) Issued by Non-Jurisdictional AO
Income Tax
Income Tax
India–Singapore DTAA Benefit Denied; Capital Gains Taxed as Entity Held Shell/Conduit
Income Tax
Income Tax
Addition under Section 56(2)(vii)(b) Deleted; Stamp Duty Difference within 10% Tolerance
Income Tax
Income Tax
Reassessment Quashed for Wrong Factual Assumption; Notice u/s 148 Held Void ab initio
Income Tax
Income Tax
ITAT Delhi Quashes Reopening Beyond Six Years After Search
Income Tax
Income Tax
Section 69C Not Attracted Where Expenses Are Recorded and Paid from Disclosed Sources
Income Tax
Income Tax
TDS Demand for Inoperative PAN Quashed by ITAT Delhi
Income Tax
Income Tax
ITAT Delhi Quashed Reassessment which was Based Only on Audit Objection
Income Tax
Income Tax
