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.
Appeal by Suspended Director Post-IRP Appointment Not Maintainable: ITAT
Subscription, professional and training services doesn’t qualify as FTS under India-Netherland DTAA
‘Non-cooperative attitude’ alone cannot justify penalties: ITAT Delhi
Consultancy service involving substantial technical skill cannot be treated as FIS
Income Surrendered During Survey Not Taxable at 60% under Section 115BBE
ITAT upheld Section 147 reopening as AO had tangible material in his possession
Bonus Share Issuance Not Subject to Section 56(2)(vii)(c): ITAT
AO’s Lack of Independent Inquiry Invalidates Unexplained Investment addition
Consideration paid for testing ability of candidates doesn’t qualify as royalty hence TDS not deductible
Inadequate Explanation for Appeal Filing Delay – ITAT denies Condonation
ITAT Delhi Upholds Disallowance of Bad Debt for Non-Business Activity
Forfeiture of share application money being capital receipt is not taxable
Reassessment u/s. 147 without new tangible material is unsustainable
Subsequent Intimation of DIN without quoting It on Body of Assessment Order Is Invalid
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.
