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.
Penalty u/s 271(1)(c) not leviable in absence of concealment of particulars of income
Reassessment unsustainable if No Tangible Link Found Between Income Assessment escaped & formation of Belief
Unjustified Invocation of Revisionary Power of Section 263 When AO’s Conclusion Is Reasonable
Foreign travel expenditure incurred in connection with business cannot be disallowed
Addition u/s 68 towards sale of shares unsustainable as investment in shares not disputed
Notice sent on incorrect email addresses: ITAT Directs Re-adjudication
Nature of Land at Agreement Time Determines Agricultural or Industrial Classification
Form 10IC: One-Time Filing for Concessional Tax Rate under Section 115BAA
No addition on account of royalty in absence of technical knowledge, skill in terms of Article 12(4)(b) of India-Singapore DTAA
No addition u/s 41 for opening balance of trade payables in absence of verification of parties
ITAT ruling on TDS on Casual Labour Expenses
No section 69 addition in hand of shareholder for unexplained investment
Penalty Not Leviable under Section 271AAA Without Specific Inquiry
CBDT Circular doesn’t Apply to Non-Penny Stock Share Transactions
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.
