Articles

Appellant Respondent Citation 2026 Taxsansar 01 ITAT New Delhi Court Income Tax Appellate Tribunal (ITAT), New Delhi “A” Bench Law Income Tax Act, 1961 Section Section 37(1) – Allowance of Business Expenditure & Section 43B – Statutory Dues Payment In Favor Of Assessee (M/s. Apex Technologies Private Limited) Summary of the Case Order

Appellant Respondent Citation 2026 Taxsansar 02 ITAT New Delhi Court Income Tax Appellate Tribunal (ITAT), Bangalore “B” Bench Law Income Tax Act, 1961 Section Section 92C – Computation of Arm’s Length Price & Section 144C – Reference to Dispute Resolution Panel (DRP) In Favor Of Assessee (M/s. Quantum Horizons India Private Limited) Summary of the

Appellant Respondent Citation 2026 Taxsansar 01 ITAT New Delhi Court Income Tax Appellate Tribunal (ITAT), New Delhi “A” Bench Law Income Tax Act, 1961 Section Section 37(1) – Allowance of Business Expenditure & Section 43B – Statutory Dues Payment In Favor Of Assessee (M/s. Apex Technologies Private Limited) Summary of the Case Order