Courts: ITAT Delhi
6,401 articlesIncome Tax
Income Tax
Mechanical Dismissal Fails as CIT(A) Skips Speaking Order
Income Tax
Income Tax
Additions Can’t Be Based on Suspicion, ITAT Deletes 2.5% Profit
Income Tax
Income Tax
Purchase Return Dispute Not Misreporting, Penalty Quashed
Income Tax
Income Tax
Section 271D Penalty Quashed Because Transaction Was Accepted as Genuine
Income Tax
Income Tax
Foreign Exchange Loss Allowed as Not Notional Under Mercantile Accounting
Income Tax
Income Tax
Reassessment Quashed for Borrowed Satisfaction in Alleged Accommodation Entry Case
Income Tax
Income Tax
No addition based on Unsigned Draft Agreement Found on Third Party’s Hard Disk Without Corroboration
Income Tax
Income Tax
Reassessment Quashed Because Notice Was Issued Beyond Limitation Period
Income Tax
Income Tax
Notice Under Section 148 Invalid When Tax Issue Is Concluded in Earlier Years: ITAT Delhi
Income Tax
Income Tax
Zero Revenue Alone Not a Ground to Disallow Business Expenses: ITAT Delhi
Income Tax
Income Tax
153C Time-Barred: ITAT Quashes Assessments Outside Block Period Based on Satisfaction Note Date
Income Tax
Income Tax
ITAT Delhi Upholds Estimated Disallowance for Inadequate Evidence, Arbitrary Addition reduced to 50%
Income Tax
Income Tax
Cash Deposits Alone Cannot Justify Reopening of Assessment: ITAT Delhi
Income Tax
Income Tax
