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.
Maintenance charges taxable as business income since not connected to rental income
Addition of unexplained investment u/s 69 untenable as source of investment duly explained
Disallowance u/s 14A unsustainable as there is no requirement of head-wise bifurcation for computing income u/s 44
ITAT allows business Loss as AO Misunderstands INX News’ Business Activity
Original assessment order settled under VsV Doesn’t mean settlement of appeal against rectification order
Concise Assessment Order doesn’t Imply Lack of Enquiry – Section 263
ITAT deletes addition for Cash Deposit considering evidence submitted by appellant
Non-Written Back Amounts: Section 41(1) Inapplicable, Clarifies ITAT
PF-ESI due date aligned with Payment Month, Expenses can be claimed u/s 37 instead of 36(1)(va)
Addition based on baseless allegation which cannot be proved is unsustainable
Revision u/s 263 unsustainable as plausible approach adopted by AO cannot be labeled as erroneous
Tax Residency Certificate is only evidence required to be eligible for benefit under DTAA
ITAT Deletes Addition for cash deposits as assessee duly explained source
Mere DMAT Account Transactions or Stock Exchange Share Sales not adequate evidence (Section 68)
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.
