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.
ITAT: Genuineness of Activities, Not Commercial Nature, to be seen while granting registration u/s 12AA and 80G
Salary Reimbursements Not FTS, No TDS u/s 195 on Secondment of Employees
India-Hong Kong DTAA Info Clause Not Retrospective; ITAT Quashes Time-Barred Assessments
Uncorroborated Third-Party Chits Can’t Justify Addition: ITAT Delhi
ITAT Delhi quashes section 263 revision as reassessment itself held void ab initio
No Section 127 Order, No Jurisdiction – Delhi ITAT quashes assessment
SEBI Ad-Interim Order Vacated: Assessee’s Genuine Business Loss Upheld
Penalty for Wrong Income Claim Set Aside Due to Reliance on Audit Report
Penalty u/s. 270A(9)(a) cannot be sustained as specific instance of misreporting not stated
Taxability of service receipt in terms of India-Thailand DTAA needs fresh consideration: ITAT Delhi
DVO reference U/s 142A made before initiation of reassessment is invalid
Discrepancy in ROC records cannot be reason for treating sale of shares as sham transaction
Deduction u/s. 10AA allowed on interest received from fixed deposits and loans to employees
ITAT Delhi Upholds Deletion of addition for Mistaken Capital Liability Classification
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.
