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.
No Section 69A addition for Cash deposits recorded in books: ITAT Delhi
Notice uploaded on Portal but not mailed: ITAT directs reconsideration of Section 12A & 80G applications
Cricket Australia vs. ACIT: Live Transmission Fee Not Taxable as Royalty
Section 80P(2)(d) Deduction for Co-op Society on Interest from Co-op Bank: ITAT Delhi
DRP’s Rejection of Belated Objections Doesn’t Extend Assessment Limitation: ITAT Delhi
LTCG on Shares: Assumptions without substantial evidence of error shouldn’t trigger action u/s 263
Deeming Provisions of Section 50C Not Apply to Leasehold Rights: ITAT Delhi
Section 263 revisionary power can’t be invoked solely on improper inquiry allegations
Procedural lapses in filing Form 67 do not justify disallowing of FTC: ITAT Delhi
Rule 128(9) not provide for disallowance of FTC in case of delay in form 67 filing
Foreign Tax Credit cannot be denied for delay in filing Form 67: ITAT Delhi
Form 67 submission Not Mandatory for Availing Foreign Tax Credit: ITAT Delhi
Deeming provision of 56(2)(x) cannot be invoked in case of Purchase of agricultural land
ITAT quashes re-assessment proceedings: Partners property incorrectly assumed as Firms property
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.
