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 Restores Matters for Fresh Decision by CIT(A) to grant Assessee fair opportunity
Lessor’s Right to Depreciation on Leased Assets in Finance Lease Upheld by ITAT Delhi
Addition restricted to 25% in case of bogus purchase
Benefit of deduction u/s 80IA available towards interest income earned on fixed deposit
Disallowance of genuine depreciation claim on very flimsy reason is unjustified
Section 68: AO Not Obligated for Further Inquiries till Assessees Fulfill Initial Onus
Impact of Section 56(2)(vii) on Property Purchased Above Circle Rate
Business Loss from Chit Fund Allowed by ITAT
Rectification in Revised Return Allowed Despite Late Filing of Original Return
Penalty under Section 271(1)(c) Invalidated if Matter Restored for Rectification Order
Section 153C Addition not Sustainable without Incriminating Material: ITAT Delhi
ITAT deletes notional LTCG addition for Jewellery short found during search
Deduction u/s 80IC claimed via belated return is permissible
Disallowance u/s 40(a)(ia) unsustainable as TDS already deducted and deposited
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.
