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 Deletes Addition: AO Fails to Justify Rejection of Assessee’s Explanation
ITAT Delhi Remands Cash Deposit Tax Case to AO for Verification of Bank Account Ownership
Amount Received from Settler for Infrastructure Fund Not Taxable, Even Without 12A Registration
TNMM Doesn’t Mandate Audited Segmental Accounts for Internal Comparables
ITAT Dismisses Appeal as Taxpyer Opts for Vivad Se Vishwas Scheme
Penalty Unsustainable Once Quantum Assessments Quashed: ITAT Delhi
Bogus Purchase: ITAT reduces Estimated Profit Rate to 12.5%
Incentives received under Incentive Scheme are capital receipts hence not taxable
GoDaddy Income Not Royalty or FTS, Rules ITAT Delhi
Disallowance u/s. 56(2)(viib) unwarranted as creditworthiness cannot be doubted when share allotted to existing shareholder
IT Assessment Invalid Due to Absence of Transfer Order Under Section 127: ITAT Delhi
Addition based on loose papers without independent corroborative material not sustained
Exemption u/s. 10(23C)(iiiad) granted even in absence of approval u/s. 12A
Addition u/s. 56(2)(viib) deleted since there is no over-valuation shares
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.
