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.
Subsidy by State Government for development of new Multiplexes is capital in nature
TDS u/s 194J and not u/s 192B applicable on payment made to Consultant/Retainer Doctors
No revision u/s 263 on account of income received from Fly Ash and Cenosphere
Assessing Officer Must Substantiate Bogus Creditor Claim: ITAT Delhi
Section 2(22)(e) Deemed Dividend Addition Limited to Shareholders
Department Must Substantiate Shell Company Claim Despite: ITAT Delhi
Cash Availability with Different Companies Sufficient to Explain Cash Found during Search
Hyper-technical view cannot be the basis to assume revisionary jurisdiction
Corpus specific voluntary contributions are outside the scope of taxation
Sections 115BBE not applicable to Income not falling under section 69A
Income Tax Assessment order not valid if it not contains a DIN: ITAT Delhi
Receipts from offshore services doesn’t give rise to any income accruing or arising in India hence not taxable
Tax Authorities cannot step into shoes of businessmen to determine business purpose expenditure
AO Must Specify Penalty Ground in Notice u/s 274 for Valid Section 271(1)(c) Penalty Proceedings
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.
