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.
Addition u/s. 68 unsustainable as burden duly discharged by filing required documents
Assessment Order Without DIN Invalid & deemed as never Issued: ITAT Delhi
Income Tax Assessment Order Deemed Invalid as DIN not mentioned
ITAT Orders Reassessment for MEIS License Exclusion under Section 115JB
Receipt from centralized service is not in nature of FTS hence not taxable in India
Penalty u/s 270A not imposable in absence of any malafide intention to claim excess deduction
Service relating to mining of natural resources not taxable in terms of India-Portugal DTAA
Additional Deduction Claimable Under Section 80JJAA After Return Filing
Tax leviable as receipt qualifies as Fees for Technical Services as per Indo – Singapore DTAA
ITAT deletes ALP adjustment as it falls within tolerance band of +/- 5%
Section 271(1)(c) penalty unjustified without Income Concealment or Inaccurate Particulars
Disallowance u/s 40A(3) sustained as benefit of exception u/r 6DD(f) not eligible
Revisional Power: Difference of Opinion Alone Insufficient to invoke Section 263
No section 271(1)(c) penalty on non-existing or deleted disallowances
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.
