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.
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
Assessment order was quashed as search assessment should be computed u/s 153 instead of u/s 147
Payments for Online Learning Platform Access Not Taxable as FTS under India-USA DTAA
Order u/s. 263 passed on issues not covered in show cause notice untenable: ITAT Delhi
No re-assessment by AO u/s 147 in case of unprocessed original return
Routine support services not taxable as Fees for Technical Services in terms of India-UK DTAA: ITAT Delhi
Amount received as compensation u/s 28 of Land Acquisition Act was taxable u/s 56(2)(viii) r.w.s 145B(1) and not exempt u/s 10(37)
No Physical Notice in Ex-Parte Proceedings – ITAT Remands Case to CIT(A)
Reimbursement on account of secondment of employees cannot be treated as FTS: ITAT Delhi
Purchase of property wrongly alleged as sale hence matter remanded back: ITAT Delhi
Section 11 Exemption Can’t Be Denied for Late Filing of Form 10B Audit Report: 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.
