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.
Initiation of proceedings u/s 153C based on loose sheets seized from third party unsustainable
Cash Credit Addition Deletion by CIT(A) without Verification is Unjustified
Section 154 action Based on TDS Shortfall reported in Form 3CD is valid
Addition u/s 68 invalid if Transaction genuineness & Creditors identity/creditworthiness proved
Disallowance of contingent liability unjustified if not claimed as expenditure
Depreciation eligible on Solar Power Plant as electricity utilized for factory operations
Reputation Protection Costs deductible under Section 37 of Income Tax Act
Departmental authorities cannot question validity of Tax Residency Certificate
Addition of Offshore Supply Income to PE in India on account of loss Unjustified
TDS Exemption on HUDA Payments: ITAT Delhi Ruling
Cost-to-cost reimbursement of secondment of employees not FTS under India-USA DTAA
Belated Filing under IT Act 139(4) Can’t Deny Section 80P Tax Deduction: ITAT
Business Nexus Required for Allowance of Bad Debts Claim: ITAT
Institution Owned by Society/Trust: No Separate PAN or Return Needed
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.
