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 as unexplained cash deposits unjustified as source of cash deposit demonstrated
ITAT delete section addition of Loan taken for Property Purchase
Addition cannot be deleted merely for mentioning section 68 instead of 69: ITAT
AO’s Addition u/s 68 Unsustainable: Assessee Proves Identity, Creditworthiness & Genuineness – ITAT
Benefit of indexed cost of acquisition available based on payments dates
Treatment of cash deposited out of sales as income u/s 68 unjustified as sales not disputed
Addition invoking section 41(1) unjustified in absence of any remission or cessation of liability
Background screening receipts doesn’t qualify as Royalty/ FTS hence not taxable
Cenvat credit left on closure of manufacturing unit allowable as deduction u/s 37(1)
Give chance to Assessee to establish non-receipt of statutory notices: ITAT
ITAT Quashes Reassessment on grounds of being based on vague & non-descript reasons
Addition u/s. 69A towards unexplained money based on unsigned unexecuted draft agreement unsustainable
TPO’s scope is limited to computing arm’s length price of a transaction
ITAT Orders Fresh Adjudication: Section 68 Addition without allowing cross-examination
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.
