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.
DTAA Benefit Available on LTCG from Sale of Indian Entity Shares with Valid TRC
Rule 128(9) is Directory, Not Mandatory: No FTC Disallowance for Delayed Form 67 Filing
Form 67 Filing Not Mandatory for FTC Claims: ITAT Delhi
ITAT Delhi Restores Appeal as CIT(A) failed to address Adjournments requests
Penalty u/s. 270A cannot be levied in absence of under reporting of income: ITAT Delhi
Advance collected towards External Development Charges cannot form part of P&L: ITAT Delhi
Agriculturist are not required to maintain books of accounts u/s. 44AA: ITAT Delhi
Denial of FTC claim due to delay in furnishing Form No. 67 unjustified: ITAT Delhi
Bona fide error cannot be basis of imposition of penalty u/s. 270A: ITAT Delhi
Addition based on observation by DCIT without independent inquiry by AO not sustained
Addition relying on third party statement without corroborated evidence untenable: ITAT Delhi
Tax Deduction Not Required for Remittances to Foreign Subsidiaries: ITAT Delhi
Disallowance of purchases without examining documentary evidences unjustifiable: ITAT Delhi
Assessment u/s. 153A quashed as addition u/s. 68 made without any incriminating 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.
