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.
Addition unsustainable as department failed to prove that sundry creditors are bogus
Non-satisfaction of twin conditions for invoking jurisdiction u/s 263 renders proceedings unsustainable
Assessment Order Without Mandatory Din Is Null and Void as It Is in Violation of CBDT Circular
Reassessment proceedings u/s 147 unsustainable on account of change of opinion
Penalty u/s 271(1)(b) not imposable as reasonable cause shown
New firm acquiring new plant & machinery is eligible to claim deduction u/s 80IC
No penalty under section 269SS and 269T if reasonable cause shown
AO has no power to reject method of valuation resorted in absence of any infraction
Mistake in accepting returned income instead of substituting with assessed income is apparent error rectifiable u/s 154
Amendment to section 36(1)(va) and 43B vide Finance Act, 2021 is effective from 01.04.2021
Penalty u/s 271(1)(c) not imposable when income assessed on estimate basis
Addition based on some dummy name without incriminating material is unjustified
Loss claimed arising out of sham transaction between two AE is disallowed
No transfer of assets in case of shifting of plant & machinery from fixed to current assets
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.
