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.
American Express (India) Wins Tax Battle: ITAT Delhi Grants Relief on Relocation Expenses
ITAT Directs AO to Allow Indexed Cost of Improvement & Recompute Capital Gains
Section 194C TDS on Common Maintenance Charges: ITAT remitts matter back to AO
Failure to prove identity, capacity & genuineness of transactions: ITAT Upholds Addition of Rs 8.18 Crores
Legal fiction for deemed dividend should not be extended to broaden concept of shareholders
Pending assessments abate as per Section 153A when a search takes place: ITAT Delhi
ITAT deletes Section 271(1)(c) Penalty s Notice Issued without specifying limb
ITAT uphold section 68 addition for Non-Responsiveness & Failure to Produce Evidence
Section 271D & 271E Penalty Requires Pending Proceedings for Relevant A.Y.
Time Limit for Section 271D Penalty Starts at AO Initiation, Not JCIT Notice Date: ITAT Delhi
Section 68 (unexplained cash credits), not applicable to purchase costs
No section 272A(2)(k) Penalty for mere Technical Breach: ITAT Delhi
Quasi-judicial authority must decide issue of jurisdiction when raised: ITAT Delhi
No penalty on addition owing to variation in perception of valuer and that of AO
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.
