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 Case: Assessee Denied Opportunity to Cross-Examine Witnesses
Assessment order invalid if not dispatched to assessee within limitation period
Section 153D approval without application of mind renders Assessment null & void
ITAT deletes Addition which were based on Manual Cash Books in Section 153A Assessments
ITAT Delhi Allows Bad Debts Claimed by Oriental Bank of Commerce
ITAT Delhi Allows Capital Gain Deduction for Additional Land Acquisition Costs
PCIT cannot assume revisional jurisdiction on debatable issue of Tax on Interest u/s 28 of land Acquisition Act
PCIT cannot assume revisional jurisdiction on debatable issue of Tax on Interest under land Acquisition Act
ITAT upholds disallowance of Sponsorship Fee unrelated to business
Cash Sales Already Reported as Income Cannot Be Taxed Under Pretext of Inflation Sales to Mask Demonetization Currency
Matter restored for AO’s disallowance which was not in terms with section 115JB for fresh verification
Transactions in Regular Books Not Incriminating Material; ITAT Deletes Addition
Non-competition fees on account of restrictive covenants is capital receipts: ITAT Delhi
Due to uncertainty of revenue recognition income to be taxed on receipt basis: 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.
