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.
Revision order passed u/s. 263 unacceptable as based on reassessment order which itself is unsustainable: ITAT Delhi
Payment to related party cannot be disallowed u/s. 40A(2)(b) as AO failed to prove it as unreasonable: ITAT Delhi
ITAT deletes estimated addition for alleged payment of margin monies
Eligible unit deduction u/s. 80IA of the Income Tax Act allowable on gross basis: ITAT Delhi
No FBT on Travelling & Conveyance where public transport connectivity was absent
Receipt of compensation due to non-renewal of contract not taxable u/s. 28(ii)(e): ITAT Delhi
Addition u/s 69 deleted as receipt of cold storage rent in cash not reason to doubt genuineness: ITAT Delhi
Addition based on seized document retrieved from third person without cross examination opportunity is unsustainable
Final assessment order invalid as AO failed to pass draft assessment order as required u/s 144C(1): ITAT Delhi
Granting statutory approval u/s. 153D without application of mind invalids entire search proceeding: ITAT Delhi
Amount considered as undisclosed income cannot be considered loan to attract provisions of section 271D
Revisional jurisdiction u/s 263 unjustified without any error or infirmity in assessment order: ITAT Delhi
Political party required to furnish return within due date u/s 139 for claiming exemption u/s. 13A: ITAT Delhi
ITAT Remits Issue to AO: Assessing Loss Without Claim, Reassessment Needed
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.
