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.
Section 271(1)(b) Penalty Invalid as Assessment Completed u/s 143(3)
ITAT Deletes Sec. 234B Interest; AO Failed to Adjust Seized Cash Against Tax Liability
Revision u/s. 263 quashed as plausible view taken by AO in allowing claim of interest u/s. 24b
Rejection of registration u/s. 12A(1)(ac)(iii) without appropriate verifying cannot be sustained
Cost incurred in furnishing flat is allowed as cost of improvement under capital gain
ITAT Quashes Final Assessment Order Passed Beyond Section 144C(13) Limitation
Loose Papers / dumb documents Lack Corroboration: ITAT Quashes Addition
Accommodation Entry Addition Unsustainable Without Evidence: ITAT Delhi
ITAT Delhi Quashes Reassessment due to violation of CBDT Instruction on jurisdiction
Passing of intimation u/s. 143(1) not tenable as 30 days time for filing response not provided
Section 54F deduction allowed as funds utilized within extended period vide CBDT Circular 11/2023
Prior period interest expense allowed since there is no loss to revenue
No addition u/s. 68 as genuineness and identity of shareholders proved
Cash sales deposited during demonetization cannot be added u/s. 69A
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.
