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.
ITAT Upholds Disallowance of Sales Commission for failure to demonstrate Agent’s Role
TDS not deductible on web hosting services as such services are not royalty or FTS
Tax Right Income, in Right Hands, under Right Head, in Right Year: ITAT
Assessment order passed without mentioning of DIN was invalid and should be deemed to have never been passed
Commission @2% of accommodation entries is as per prevailing market rate and hence sustainable
Addition u/s. 56(2)(vii)(b) due to difference in circle rate & actual amount paid for land sustained
Section 269SS and 269T are Statutory Liabilities, Not Mere Technical Violations
ITAT Confirms Section 68 Addition due to Unproven Creditor Creditworthiness
Section 54/54F deduction on purchase of two adjacent & joint flats: ITAT Restores Case
Delhi ITAT Upholds Addition for Bogus Accommodation Entry & Unexplained Commission Expense
ITAT Delhi dismisses reopening as same was based on change of opinion
Assessment framed u/s. 153A without following mandate of section 153C is unsustainable
Property renovation expenses can’t be disallowed for missing details in bill
Books & Vouchers not Required in 44AD Return; ITAT deletes Section 69A Addition
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.
