Courts: ITAT Delhi
6,403 articlesIncome Tax
Income Tax
Cash Deposit Reassessment Set Aside for Lack of Valid Sanction: ITAT Delhi
Income Tax
Income Tax
LTCG on Firm Dissolution Sent Back for Fresh Verification
Income Tax
Income Tax
Electronic Evidence Requires Cross-Examination Before Addition: ITAT Delhi
Income Tax
Income Tax
Reopening After 3 Years Barred If Escapement Below ₹50L: ITAT Delhi
Income Tax
Income Tax
Assessment Quashed for Missing Mandatory Section 153C Notice
Income Tax
Income Tax
No Valid U/s 143(2) Notice: Reopening Proceedings Void: ITAT Delhi
Income Tax
Income Tax
Mechanical Sanction Voids Reopening Under Section 147: ITAT Delhi
Income Tax
Income Tax
Old Unsecured Loans Not Taxable Without Actual Waiver: ITAT Delhi
Income Tax
Income Tax
Section 148 Notice Issued Beyond Surviving Time Invalid: ITAT Delhi
Income Tax
Income Tax
Common Section 153D Approval Invalidates Search Assessments
Income Tax
Income Tax
Section 263 Invalid Where AO Took Plausible View on Farm Income: ITAT Delhi
Income Tax
Income Tax
Second Reassessment Notice Cannot Cure Limitation Defect: ITAT Delhi
Income Tax
Income Tax
Prior-Period Expenses Allowed When Liability Crystallises in Current Year
Income Tax
Income Tax
