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.
Assessee’s Valuation Report cannot be discredited without DVO’s Report
Section 56(2)(vii)(b) Not Applicable to Companies before 01.04.2017
Receipts doesn’t qualify as FIS under India-USA DTAA as service rendered without transfer of technical know-how
Addition u/s. 69A unsustainable as cash found during search duly explained
No Addition Based on Unsubstantiated WhatsApp Conversation Between Employees
ITAT Deletes Notional Rental Income Addition in Arrears Recovery Litigation
Details of business promotion expenditure duly produced and hence disallowance u/s 37 unjustified
NRI’s Foreign Bank Interest Not Taxable in India: ITAT Delhi
Addition for difference in property value: ITAT directs readjudication
No Addition for ESI/EPF Payment Delay Caused by Technical Issue in PF Portal
No Cash Sales Abnormalities During Demonetization- ITAT deletes addition
Disallowance of interest u/s 36(1)(iii) restricted to borrowed amount not used for business
Books of accounts not produced before AO and CIT(A) hence matter restored back
Invocation of revisionary power u/s 263 unsustainable as inquiry was duly conducted by AO
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.
