Courts: ITAT Delhi
Find latest ITAT Delhi judgments, orders and case laws on income tax covering assessments, transfer pricing, international taxation, deductions, TDS, reassessment and penalties.
CA’s Non-Cooperation Held Sufficient Cause; Delhi ITAT Condoned 85-Day Delay
Section 54F Does Not Prescribe Completion Certificate Condition: ITAT Delhi
TDS Credit Cannot Be Denied Merely Because Income Is Taxed in Sister Concern
Satellite Transponder Fees Not Taxable as Royalty Under DTAA Due to Treaty Protection
Late Fee Under Section 234E Quashed Due to Pre-2015 Period
Depreciation Disallowance Deleted as Subsidy Was Capital in Nature
Assessment Quashed Due to Mechanical Section 153D Approval
Depreciation Disallowance Quashed Due to Lack of Incriminating Material
Whatsapp Chats Insufficient for Section 69A Addition Without Proof of Receipt: ITAT Delhi
No Deduction Claimed, No Scope for CPC Adjustment
Cash Payment Disallowance Rejected Due to Valid 40A(3) Relief
Revenue Appeal Dismissed Due to Wrong Forum Selection
Section 148 Notice Invalid Because PCCIT Approval Was Mandatory
Registration Under U/s 12AB Cannot Be Denied Without Examining Trust Activities
ITAT Delhi judgments and orders constitute a substantial body of appellate case law under the Income-tax Act. This page compiles ITAT Delhi decisions concerning assessments, additions, deductions, exemptions, business income, capital gains, transfer pricing, international taxation, TDS, reassessment, unexplained income, penalties, limitation and procedural disputes. Companies, individuals, Chartered Accountants, advocates and tax professionals can use this collection to research Tribunal precedents relevant to income-tax matters. TaxGuru brings together recent and significant earlier ITAT Delhi judgments and orders, providing a convenient resource for following developments in direct tax jurisprudence and researching recurring issues arising in assessments and appeals.
