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 allowed expenditure incurred on Paintings as revenue deeming it essential for Business
Order passed without implementing direction of DRP is void-ab-initio: ITAT Delhi
No section 56(2)(viib) addition for Share allotment at premium by Subsidiary to Holding Company
AO cannot invoke Section 56(2)(viib) if Discounted Cash Flow method used for Share Valuation
TDS deductible u/s. 192 on reimbursement of Leave Travel Concession: ITAT Delhi
Section 68 addition invalid if creditworthiness proven: ITAT Delhi
Cash Deposits During Demonetization: ITAT Delhi deletes Addition
CIT(A) Cannot disbelieve Cash Book Solely Based on General Practice
AO’s Treatment of Cash Deposits as Unexplained Without Adverse Material Unjustified
Section 263 cannot be invoked on debatable issue of taxation of Interest under Land Acquisition Act
No Section 56(2)(viib) addition for allotment of equity shares by Subsidiary to holding company at premium
No reassessment for Client code modification on failure to prove malafide purpose of shifting profit
Section 10(10D) Tax Exemption for Employee on Insurance Policy Assignment by Employer
Order passed against non-existent entity is liable to be quashed: 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.
