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.
Hire Charges of vessel did not constitute ‘Royalty’ under India-Singapore DTAA as it was business income
ITAT Remands Case Over Tax Auditor’s Error in EPF Contribution Due Dates
ITAT Delhi Allows Set-Off of Accumulated Deficit Against Current Year Surplus
No addition of Rs. 179 Cr as share of profit from LLP was exempt in hands of assessee-partner
Reassessment proceeding quashed as reasons for reopening doesn’t coincide with addition made
Reassessment proceedings quashed as order passed u/s. 148A(d) was non-speaking: ITAT Delhi
Addition u/s. 68 based on presumptions and concept of human probability not sustainable: ITAT Delhi
No addition for NRI investment in mutual funds as the same was legitimate
Cash book and flow chart rejected with out bringing any new evidence: ITAT deleted addition
Once the assessment framed disallowed/ added interest expenditure, principal can not be enhanced: ITAT Delhi
Transaction already affirmed by Court during demerger cannot be again questioned by income tax department
Ex-Parte Income Tax Addition: ITAT remands matter to AO
ITAT Orders Rehearing of Appeal After CIT(A) Dismissal for Non-Prosecution
Denial of Personal Hearing: ITAT Remands Case to CIT(A) for Fresh Adjudication
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.
