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.
Management Service Fees paid to non-resident AEs is Deductible Expenses
Claim of Cash-In-Hand from Business Profits cannot be rejected without Clear Findings
CIT(A) Cannot Add New Source of Income Without Enhancement Notice
Revision of Reassessment Order Not Valid if no additions were made based on reasons for reopening
ITAT criticises CIT(A) for perfunctory defense & lack of inquiry: Remits Matter to AO
Claim of application of income for charitable purpose u/s 11 & 12 cannot be denied on mere technicalities
Section 56(2)(viib) not applicable for allotment of share at premium to existing shareholders
Rule 11UA(2)(A) Doesn’t Mandate Valuation Report for NAV Method: Delhi ITAT
Revisional jurisdiction u/s 263 not invocable when AO takes one possible view: ITAT Delhi
ITAT Delhi allows Section 80IA deduction following rule of Consistency
If Assessee Earns Interest at Arm’s Length Rate no Transfer pricing Adjustment Needed
If revenue is accepted based on depreciation plus markup, corresponding cost cannot be disallowed
ITAT Deletes Jewellery Addition, Considering Assessee’s family Background & professional standing
Rule 3 applies only when a concession in rent is provided by employer to employee
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.
