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Judiciary Level
District Court
Income tax Appellate Tribunal
Prohibition of Benami Property Transactions Appellate Tribunal
High Court
Code
DEL
HC: Absent substantial question of law, upholds exclusion of comparables citing…
HC: ‘Administrative Convenience’ & ‘Coordinated Investigation’ prevails over…
ITAT: Management fee & social security expenses reimbursement taxable as FTS…
HC: Directs de novo assessment & hearing since VC request made but not received by AO
HC: No time-limit prescribed for filing compounding application
ITAT: Sec.68 addition unjustified basis lender's source accepted by AO
ITAT: Rejects taxability under Sec.44BB sans PE in India; Distinguishes SC…
ITAT: Existence of ‘arrangement’ pre-condition for S.92BA; Remits for…
ITAT: TDS-default penalty time barred; Limitation reckonable from reference date…
ITAT: Directs assessee to not take adjournment until hearing of main appeal…
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Direct Tax
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