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.
AO cannot take the position of business man to ascertain GP ratio
Registration u/s 12AA granted to trust created for managing statutory obligation of employees of parent trust
Penalty u/s 271B unsustainable on local authority not engaged in business or earning profit
ITAT Delhi Upholds Education Cess Non-deductible Under Sections 37 & 40(a)(ii)
Employees’s share in relevant funds should be deposited before due date for claiming deduction u/s 36(1)(va)
ITAT Delhi Directs AO to Re-adjudicate: Dispute over Loan Amount Addition
Penalty u/s 271B unsustainable as reasonable cause shown
Section 69 addition unjustified on Late Demonetisation Cash Deposit
Penalty u/s 271B not leviable on local authority as it cannot be considered to be engaged in business
ITAT Delhi dismisses Claim for delayed deposit of Employees’ Contribution to PF & ESI
ITAT Delhi Allows Deduction u/s 35(2AB) Ignoring Absence of Form 3CL
Section 44BB has no application in absence of Permanent Establishment
Exemption u/s 54B is available to HUF with effect from 1st April 2013
Section 153C: ITAT Delhi dismisses Revenue’s Appeal due to Lack of Jurisdiction
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.
