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.
Section 56(2)(viib) Inapplicable for Share Allotment at Premium by Subsidiary to Holding Company
Subscription, professional and training services not FTS hence not taxable: ITAT Delhi
Substitution of sale consideration or investment cost by FMV outside purview of sec. 50C and 56(l)(vi)/(vii) prohibited
Section 40A(2)(a) Disallowance Requires Fair Market Value Assessment: Arbitrary Ad Hoc Disallowances Not Upheld
No Addition u/s 69A for NRI’s cash deposit during Demonetization in NRO Account from earlier Withdrawals
Addition for Unexplained Cash Investment Without Proper application of mind Unjustified
Errors in selection of comparables: ITAT Delhi Remits Matter back to TPO/AO
Addition under Section 68 Unjustified Without Falsity in Identity Documents: ITAT Delhi
Section 148 notice was void ab initio if no prima facie satisfaction recorded
Revenue Fails to Substantiate Alleged Bogus Loss; Transaction Executed via BSE with STT Payment Deemed Genuine
ITAT Delhi: Deletion of Income Addition due to Duplicate Entries in Form 26AS
GSMA vs DCIT: ITAT Rules No Royalty on IMEI Database Fees
Urban Agricultural Land Sales Subject to Capital Gains Tax: ITAT Delhi
Management Support Fees Not FTS under India-Singapore DTAA: 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.
