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.
Directions issued by superior authorities are binding on Assessing Officer
Addition u/s 68 unsustainable as identity, creditworthiness and genuineness of transaction duly proved
Re-assessment order passed against a non-existent entity is bad-in-law
Addition in absence of any incriminating material found during search is unsustainable
Reopening of assessment unjustified as no failure to disclose full and true material facts
Penalty u/s 271D imposed without any satisfaction is unsustainable
Absence of Email Access is Valid Ground for Condonation of Delay
Discrediting assessee’s valuation report without substantial reasons and without calling for DVO report is unjustified
Order framed in name of non-existing entity is liable to be quashed
Transfer of land from subsidiary to holding is not covered u/s 45 hence claim of LTCG not allowable
ITAT Quashes Reassessment Order for Lack of Valid Notice under Section 148
Addition towards unexplained jewellery unsustainable as ownership belongs to various people
PCIT order passed without verification of factual material is unsustainable
Strategic investment not part of average value of investment for disallowance u/r 8D(2)(iii) as no exempt income earned
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.
