Courts: ITAT Delhi
6,401 articlesIncome Tax
Income Tax
Failure to Follow 263 Directions Renders Assessment Unsustainable
Income Tax
Income Tax
Reopening Beyond 4 Years Quashed for No Failure Allegation
Income Tax
Income Tax
EDC Treated as Contractual Payment, TDS Mandatory: ITAT Delhi
Income Tax
Income Tax
Bogus LTCG Allegation Fails Due to Lack of Proof of Manipulation
Income Tax
Income Tax
Wrong ITAT Bench Chosen: Appeal Dismissed for Lack of Jurisdiction
Income Tax
Income Tax
Section 271(1)(c) Penalty Proceedings Failed Because Levy Exceeded Scope of Notice
Income Tax
Income Tax
Section 153A Assessment Restored Because Appeal Was Decided Ex Parte
Income Tax
Income Tax
Rs. 4.55 Crore Addition Invalid as Bogus Purchases Were Recorded in Books: ITAT Delhi
Income Tax
Income Tax
Bandwidth Charges Not Taxable as Royalty Under India-Singapore DTAA: ITAT Delhi
Income Tax
Income Tax
Penalty u/s 271D Set Aside Due to Lack of Substantive Hearing
Income Tax
Income Tax
Diary Entries Alone Insufficient to Trigger Section 153C Proceedings
Income Tax
Income Tax
Ex-Parte Order No Ground to Deny Justice: Matter Sent Back to CIT(A)
Income Tax
Income Tax
Section 153C Fails for Want of Proper Satisfaction: Entire Search Assessment Quashed
Income Tax
Income Tax
