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 Condones Delay in Appeal Filing, Says Delay Explanation Acceptance Should Be Rule
ITAT Orders Reassessment of ₹10.3 Lakh Deposit After Appeal Dismissal
Transfer of shares by one set of shareholders to another doesn’t give rise to any taxable event in hands of company
Section 271B Penalty on Mother Dairy Agent Quashed by ITAT
ITAT quashes section 271B Penalty as Assessee’s Bank Deposits Reflect Sales for Mother Dairy, Not Own Turnover
Section 271B penalty quashed as Revenue Misinterprets Gross receipt of agent as Sales
Mere cash deposits not constitutes turnover for Section 44AB Audit: ITAT Delhi
No addition u/s 69 of unexplained cash deposits as same was based on mere suspicion
No addition u/s 68 as unexplained cash credits as there was lack of incriminating evidence
Order u/s. 153A quashed as assessment not based on any incriminating material found during search
Assessment to be made under Section 144, not 143(3), for defective returns: ITAT Delhi
ITAT Delhi Remands Case for Fresh Adjudication for lack of adequate opportunity to appellant
TP Adjustment of ₹166.09 Crore for Non-UK Royalties payment Remanded back to TPO
60% depreciation was allowable on printers and routers as same formed part of an Integrated System with Computers
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.
