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.
License fee for broadcasting sports event apportioned as 10% towards recorded events and 90% towards live coverage
Addition u/s. 68 quashed as cash deposits already included in turnover declared in return
Section 80IC Deduction Cannot Be Denied for Delay of 46 Minutes in Filing Return
No Section 40A(2)(a) addition if AO fails to show comparable: ITAT Delhi
ITAT Delhi Quashes Assessment for Mechanical Section 153D Approval
Cash Deposits Post-Demonetisation Valid If Shown in Books and Returns
High Cash Sales During Demonetization Can’t Be Rejected Without Evidence
ITAT Upholds Tax Exemption for Trust’s Cafeteria Income
No Capital Gain as Bank Adjusted Property Sale Proceeds Against Loan: ITAT Delhi
Protocol Forms Integral Part of DTAA: ITAT Delhi
Ledger Not Belonging to Assessee, Addition Made on Assumption Deleted
Additions Based on Unsubstantiated Ledger Entries and Statements Deleted
Assessment Order Issued Beyond Limitation Period is Invalid: ITAT Delhi
Sec. 271(1)(b) Penalty Invalid as AO Accepted Compliance by Passing Order u/s 143(3)
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.
