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.
Approval u/s 153D is mandatory, even if it is second round assessment: ITAT Delhi
Filing requirement of Form 10IC for benefit u/s. 115AAB becomes irrelevant in subsequent year
Mentioning wrong PAN number of deceased person, is not a curable defect: ITAT Delhi
Denial of registration u/s. 12A and 80G without considering reply not tenable: ITAT Delhi
Interest u/s. 234A leviable till date of payment of tax liability and not till date of filing of ITR
Notice u/s. 153C beyond six years prior to relevant searched A.Y. is non-jurisdictional
Addition in assessment u/s. 153C in unabated years without incriminating material not sustainable
AO cannot assume jurisdiction u/s 153C in absence of incriminating material found during search
AO cannot take different way of assessing income if mode of income is identical to subsequent years
Trust cannot be denied deductions for clerical errors in Return filing: ITAT Delhi
Section 43B Doesn’t Apply to Unclaimed Service Tax Liabilities: Delhi ITAT
Initiation of proceedings u/s. 148 based on material found during search invalid: ITAT Delhi
ITAT Delhi remands Matter as CIT(A) Failed to Examine Section 148 Jurisdiction Validity
Addition towards portion of expense justified since documentary evidences not produced: ITAT Delhi
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.
