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 Delhi condone delay in appeal of 1086 days in Sanjay vs. ITO
Section 143(2) Assessment bars Section 143(1) Summary processing: ITAT Delhi
ITAT deletes Section 56(2)(viib) addition & Upholds DCF method
Penny Stock: No Sections 68 & 69 Additions Solely on Suspicion or General Trends
AO’s proper inquiry on ESOP expenses: ITAT quashes revision order
TDS u/s. 195 not attracted on salary paid outside India towards staff hired outside India
Section 56(2)(viib) Inapplicable to Holding-Subsidiary Share Issuance: ITAT Delhi
Income Tax effect Less than Rs. 60 lacs: ITAT Dismisses Revenue’s Appeal
Section 271D Penalty Proceedings Void if Quantum Assessment Quashed
Section 43A not invocable when there is only reinstatement of fluctuation loss
Mere non-residential use would not render a property ineligible for Section 54F
Loose sheets found during search has evidentiary value: Addition sustained
Refer to DVO Under Section 50C(2) When Sale Consideration Differs from Circle Rate
Section 292C’s presumption applies only to person from whom documents seized
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.
