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 Restores Assessment for Fresh Adjudication, Allows Assessee to Present Evidence
LLC as Fiscally Transparent Entity Under US Law eligible for India-USA DTAA Benefits
Cloud Subscription Fees Not Royalty under India-Ireland DTAA: ITAT Delhi
Afzalgarh Mahavidyalya Vs ITO: ITAT Restores Matter for Fresh Review
Cess fees is taxable as income derived from property held under trust: ITAT Delhi
Addition u/s. 56(2)(viib) not sustained as shares issued at lower rate than rate determined by AO: ITAT Delhi
Reassessment was quashed on cash deposits due to AO’s vague reasoning and non-application of mind
Damages is capital receipt but interest on damages is revenue receipt: ITAT Delhi
Amount Received from US Broadcasting Company Not Taxable as “Royalty” Under India-US DTAA
Matter remanded as TP adjustment could not be at ‘NIL’ as determined by TPO
Non-intimation to AO before removal of company’s name from ROC, assessment was valid even if passed in name of non-existent entity
Assessee Must Prove Identity, Creditworthiness of Loan Creditor & Genuineness of Transaction U/s. Section 68: ITAT Delhi
Holding company can rework value of investment held in subsidiary company: ITAT Delhi
No Section 271AAB Penalty as AO failed to link disclosed income with material found during search
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.
