Courts: ITAT Delhi
6,401 articlesIncome Tax
Income Tax
Section 68 Additions Rejected as Loan Repayment and Cash Sales Explained
Income Tax
Income Tax
Legal Heir Participation Cannot Cure Invalid U/s 153C Jurisdiction
Income Tax
Income Tax
Income Tax Appeals Dismissed Due to NCLT Moratorium Against Personal Guarantors
Income Tax
Income Tax
Unsecured Loans Through Banking Channels Accepted; Section 68 Addition of ₹2.87 Cr Deleted
Income Tax
Income Tax
ITAT Delhi Quashed Reassessment for Invalid Sanction Beyond Three Years
Income Tax
Income Tax
Final Orders After DRP Beyond Section 153 Limit Quashed Despite Pending Supreme Court Reference
Income Tax
Income Tax
Cash Advance Adjusted Through Tripartite Deal Not Unexplained Cash Credit U/s 68
Income Tax
Income Tax
Final Assessment Ignoring DRP Directions Held Void; No Post-Limitation Cure Permissible
Income Tax
Income Tax
Section 153C Assessments Beyond Ten-Year Block Invalid: Deemed Search Date Starts from Satisfaction Note
Income Tax
Income Tax
Investor Funds of Company Cannot Be Taxed as Director’s Personal Unexplained Money u/s 69A
Income Tax
Income Tax
Mechanical Section 153D Approval Invalid: ITAT Quashes Search Assessments for Multiple Years
Income Tax
Income Tax
CIT(A) Cannot Dismiss Appeal In Limine Without Adjudication on Merits
Income Tax
Income Tax
Section 153A Invoked for Wrong Year; Second Search Abates First – ITAT Quashes Search Assessment for AY 2020-21
Income Tax
Income Tax
