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.
No addition on mere doubt – Cash deposit against cash accumulated from declared income
Commission paid to foreign agent not regarded as fees for technical services u/s. 9(1)(vii)
Ground and cargo handling services covered within infrastructure facility is entitled for deduction u/s. 80IA
Addition in hands of register owner of land unsustainable as sales and profit booked by real owner
No addition for interest received on behalf of GOI & deposited in consolidated fund of India
Disallowance of expense owing to suspension of business unsustainable in absence of closure of business
Donations cannot be considered as anonymous u/s. 115BBC as details of donors provided
Interest expense for amount advanced to subsidiary out of commercial expediency allowable
ITAT Delhi deletes addition for Difference in Opening & Closing Stock Due to Mistake
ITAT Delhi Upholds Reassessment on ITR Non-Filing & Cash Transactions
ITAT Upholds Section 263 Revision on ITR Acceptance Without Adequate Enquiry
Form Form 3CL issued: Section 35(2AB) deduction cannot be denied
Sufficient Property Investment Source: ITAT deletes Unexplained Income Addition
ITAT Quashes Section 271(1)(c) Penalty Due to Unspecified Offense Notice
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.
