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.
ITAT Quashes Reassessment initiated without Tangible Materials
Exclusion of COVID-19 pandemic period from appeal filing limitation
No Penalty for Estimated Profit-Based Addition
Cost of Goods Cannot be Included in Denominator of Profit Level Indicator when comparable are Business Auxiliary Service providers
ITAT Delhi upholds disallowance of belated payment to PF/ESIC
Revenue from operation of hotel/resort taxable under the head “Business income”
Addition u/s 40A(3) unsustainable as in liquor business strict adherence to payment via banking channel not practicable
Adhoc disallowance of expense without specific finding is baseless
Transfer of title completes with registered sale deed & not with mere agreement to sale
Addition towards alleged bogus purchases unsustainable as cross examination not allowed
Most appropriate method for determining Arm’s Length Price is internal CUP
Deduction u/s 80IAB duly available on car parking rental as car parking not separable from main business of SEZ
Provisions of section 68 doesn’t apply when cash sales reflected in books of accounts
Denial of pre-operative expenses intricate to nature of business activity is unsustainable
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.
