Courts: ITAT Delhi
6,401 articlesIncome Tax
Income Tax
Bogus LTCG Allegation Fails: Insight Portal Input Alone Can’t Justify Reopening or Addition
Income Tax
Income Tax
₹18 Crore Unsecured Loan & Purchase Addition Set Aside for Lack of Proper Inquiry
Income Tax
Income Tax
Partner’s Capital Introduction Cannot Be Taxed in Firm’s Hands – Section 68 Addition Deleted
Income Tax
Income Tax
No Automatic TDS Liability on EDC Payments Without Proper Fact Finding
Income Tax
Income Tax
Section 153C Addition Quashed for No Incriminating Material Found
Income Tax
Income Tax
PCIT Cannot Invoke Section 263 for Mere Technical Lapse
Income Tax
Income Tax
Mechanical Rejection of Section 12AB Application Set Aside by ITAT
Income Tax
Income Tax
AY 2015-16 Reopening Invalid Because TOLA Benefit Not Available
Income Tax
Income Tax
Strict Compliance Rule Reiterated: Section 13A Is Not Automatic Exemption
Income Tax
Income Tax
Wrong Sanction, Dead Reopening: Delhi ITAT Quashes 148A(d) Order for AY 2017-18
Income Tax
Income Tax
No Search Evidence, No 153A Jurisdiction: ₹6.11 Lakh Addition Deleted
Income Tax
Income Tax
Income from Accommodation Entries Restricted to 8% on Estimation Basis
Income Tax
Income Tax
Hasty Cash-Deposit Additions Set Aside: ITAT Restores Matter to AO for Fresh Hearing
Income Tax
Income Tax
