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 Penalty for Income Concealment Despite Retracted Confession
Amount for use of transponder of telecommunication service charges doesn’t qualify as royalty
ITAT Restores Unexplained Investment Addition Due to Assessee’s COVID-19 Data Challenges
ITAT excludes Infosys as Comparable due to diversified operations & High Turnover
When Substantive Addition is Time-Barred, Protective Addition Also Fails
Assessment order not bearing DIN number is non-est in the eyes of law
Penalty u/s. 271(1)(c) unjustified as voluntary deposit was done before receipt of notice u/s 148
Addition u/s 68 unjustified as sufficient evidences placed to discharge initial onus
Addition towards LTCG sustained as no documentary evidence of lower sale consideration furnished
Revision order u/s 263 without satisfying two essential condition is unsustainable
Rejection of valuation as DCF method was not there in rule 11UA on date of issue of shares unjustified
Maintenance charges from corporate members exempt based on principle of mutuality
Addition u/s 68 towards unexplained unsecure loan unsustainable as onus duly discharged
TDS not deductible on Interest payment to AU Financiers (India) Ltd.
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.
