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.
AO Must Specify Penalty Ground in Notice u/s 274 for Valid Section 271(1)(c) Penalty Proceedings
Interest received u/s 28 of Land Acquisition Act taxable as income from other sources
ITAT Allows losses which were disallowed due to incorrect comprehension of Section 43(6) provisions
Issuance of Notice u/s 153C: Invalid Ab-Initio Without Incriminating Documents
AO cannot disallow Long term capital loss on mere suspicion: ITAT allows Loss on Sale of Shares
Cost base should exclude pass through cost which are directly related to third parties
Simultaneous issue of DIN insignificant when DIN not mentioned on body of communication
ITAT allows Rental Expenses for Property taken on Rent for Business Purpose
AO Cannot Determine Business Promotion Effectiveness – ITAT Allows expenses
Fees for Share Purchase Agreement Drafting is Revenue Expenditure: ITAT
ITAT upholds deletion of cash found at directors premises belonging to Company
ITAT Deletes Addition of share capital & premium: AO Fails to Cite Investments Outside Books
Due Diligence Costs for Company Acquisition allowable as Revenue Expenditure
No tax on Loan Waiver for Capital Assets Acquisition under Section 28(iv): ITAT
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.
