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.
Capital Gains from CCL International Shares is genuine: ITAT Delhi
Section 44BB does not override provisions related to PE or DTAA benefits
Section 143(3) Assessment Order Void Ab Initio If Notice Issued by Non-Jurisdictional ITO
No Section 271B penalty if reasonable cause exist for delay in furnishing Tax Audit Report
No Penalty for Expenses Disallowed Ad Hoc or Due to some Missing Vouchers
Issuance of jurisdictional notice in the name of a non existing entity is a non curable defect u/s 292B
Section 271(1)(c) penalty not automatic on mere expense Disallowance or Income Enhancement
Section 54 does not mandate utilization of sale consideration from original asset
Section 132(1) search authorization Warrant was qua ‘premises’ & not qua ‘assessee’
ITAT Directs TPO/AO to Delete Adjustment on Export Commission Payment ALP
Section 80IAB Deduction Admissible on Enhanced Profits from Disallowance
Employer’s Voluntary Ex-gratia Compensation not taxable U/s. 17(3)(i): ITAT Delhi
No section 68 addition for Share Capital Subscription if assessee submits evidence for source of funds
No Section 54 Deduction Without basic Amenities: 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.
