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.
Genpact Wins Tax Case: Intangible Assets Depreciable
Section 50C Inapplicable as Declared Value Exceeds Stamp Value; Addition Deleted
Loss from Gold Derivatives Trading Treated as Hedging, Not Speculative: ITAT Delhi
Actual Rental Income from Stock-in-Trade of Flats taxable as Business Income
Partner’s Withdrawal from Firm Not Deemed Dividend U/S 2(22)(e): ITAT Delhi
Assessment order passed u/s. 153C quashed as barred by limitation: ITAT Delhi
Club Membership Fees Allowable as Business Expenditure: ITAT Relies on SC Precedent
No Income Assessable as Assessee Not Beneficial Owner of Company: ITAT Delhi
ITAT Invalidates Section 153C Invocation: Distinction Between “Belonging” & “Pertaining/Relating” Proved Crucial
No Section 68 Addition for Investments or Loans Not Credited in Relevant Year
ITAT Sets Aside PCIT’s Order on Goodwill Depreciation: IND AS103 Not Applicable for AY 2016-17
Interest on Enhanced Compensation from Land Acquisition is Taxable: ITAT Delhi
Only Investments Yielding Exempt Income has to be Considered for Rule 8D: ITAT Delhi
Section 68 Unsecured Loan Additions deleted: Identity, Creditworthiness & Genuineness Proven
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.
