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.
Donation out of accumulated funds u/s. 11(2) are not allowable as application of income
Profit estimation of 10% instead of 8% adopted under presumptive taxation scheme justified
Cash Deposit during Demonetization from Undisputed Source: ITAT Deletes Addition
Unit Linked Insurance Plan (ULIP) redemption taxable as capital gain
Addition u/s 69C based on dumb document is unsustainable
Date of handing over of possession of new property relevant for deduction u/s. 54
Unsustainable Addition for Cash Sales when No Stock Discrepancy Detected
Section 263: Revisionary power cannot be initiated on the basis of audit objection
Gain from sale of equity shares is exempt under Article 13(4) of India-Mauritius DTAA
No Disallowance for delayed PF Deposit due to EPFO Portal Glitches
Addition towards unexplained investment u/s 69 based on presumptions unsustainable
Income Once Taxed as House Property Can’t Be Stray-Taxed as Business Income Later
Employee Departure Justifies E-notice Non-Compliance: ITAT
Waiver of Loan Not Cessation of Trading Liability under Section 41(1): ITAT Delhi
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.
