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.
Reassessment proceedings unsustainable as material facts fully and truly disclosed
TUFS Scheme interest being capital receipt should be excluded while working out book profits u/s 115JB
No section 272A(1)(d) penalty if Assessee Complies with Section 142(1) Notice
ITAT quashes Section 271(1)(c) Penalty Order for lack of Clarity in particulars
ITAT Condones Delay in Appeal Filing for Senior Citizen with Chronic Diseases
ITAT Delhi invalidates reassessment made without recording the requisite reasons
Reopening of proceedings u/s 147 sustainable as original return processed u/s 143(1)
ITAT delhi Deletes Addition of Cash Gifts Received from Mother
Assessment order based on invalid notice u/s 148 is unsustainable
Gift to persons who work for company is allowable as business expenditure
ITAT allows Depreciation on crates and bottles
Section 56(2)(viib) not applicable to transaction between holding & wholly owned subsidiary
Huge cash deposit, AO made adequate enquiries, Section 263 not invocable
Rejection of books of account not justified for technical or general defects
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.
