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.
Revision u/s. 263 wouldn’t survive as assessment order held non-est: ITAT Delhi
Estimation of 8% is higher than preceding AY: ITAT remanded matter
No addition for Gupt Daan’ – unexplained cash found in Religious Trust Lockers
Interest on compensation taxable under income from other sources: ITAT Delhi
Tax effect is less than 60 Lakh in appeal by revenue: ITAT held not maintainable
Non-mentioning of charge or non striking of irrelevant clauses in the notice-ITAT held penalty notices ambiguous and vague
Addition set aside as satisfaction note required for invoking section 153C invalid
Review of non-taxability of interest from FDRs as exempt as part of Corpus Fund u/s 11(1)(d) was remanded back to AO
Notice u/s 143(2) was invalid as the same issued by another AO to whom jurisdiction was transferred much later
Only Actual Income Earned from Bogus Sale & Purchase can be Taxed as Income
Mechanical Approval Under Section 153D Without entry in Order Sheet is Fatal
No assessment u/s 153C as satisfaction note was not recorded for relevant search assessment years
E-Invoicing Software Solutions provided to Indian Company was taxable as “Fee For Technical Services” (FTS) u/s 5 (2)
Allowability of 50% of claimed indexed construction costs due to lack of sufficient evidence
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.
