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 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
Receipts from operation of ships in international traffic is exempt in terms of India-Singapore DTAA
Delayed deposit of EPF & ESI beyond stipulated period is not allowable as deduction
Penalty u/s. 271(1)(c) not leviable as all material facts disclosed
Cash recorded in books of accounts as an eyewash have to be added as unexplained money u/s 69A: ITAT
ITAT Delhi Orders Re-adjudication for Non-deposition of TDS
No Interest for TDS Payment Delay Due to Technical Glitches
ITAT Rules Against Double Taxation on Unaccounted Share Capital
ITAT Allows Depreciation on Asset Kept Ready for Use but Actually not Put to Use
ITAT Upholds disallowance for belated employees’ contributions to PF/ESIC
Delayed Employee Contribution to ESI/PF disallowed in Section 143(1) Proceedings
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.
