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.
Salary not taxable in India in terms of Article 15(1) of India-Netherland DTAA
Order framed u/s 153C without incriminating material found during search is unsustainable
Long term capital gain and indexation accepted for one co-owner needs to be allowed for other co-owner too
Addition deleted as cash withdrawals during pre-demonetization more than cash deposited during demonetization
Penalty order quashed due to insufficient service of notice
Interest not leviable on late deposit of TDS due to Interim Order
Demonetization Cash Deposits: Not Unexplained Money with Established Cash Sales History
No Disallowance under Section 14A/Rule 8D without Exempt Income
Order passed u/s 153A without generating DIN is invalid
Matter restored as ex-parte addition made towards unexplained investment
Section 271(1)(c) Penalty Not Automatic for Wrong Claims; Requires Proof of Lack of Bona Fides
Business Maintenance Expenses cannot be disallowed arbitrarily
TDS not deductible on payment towards External Development Charges to HUDA
Books of accounts having number of defects & discrepancies duly rejected u/s. 145(3)
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.
