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.
Invocation of revisionary proceedings u/s 263 merely because of non-agreeing to the view of AO is unjustified
Global operation fees not taxable as FTS under India-UK DTAA
Notional interest not taxable as bank statement doesn’t show credit of any interest
ITAT allows Benefit of Cost of Acquisition in construction of roof rights in property
Assessee obtained PAN of Transporter – Section 194C TDS not applicable
Penalty quashed as AO not specified under which limb he intended to impose Penalty
Reopening of assessment based on mistaken factual premise is unsustainable
Assessment order passed is not legal as approval u/s 153D was given in mechanical manner
No section 271(1)(c) penalty if Notice not contains Specific Charge
Section 54F exemption eligible even if construction of new house starts before sale of original asset
Sales tax subsidy received by assesee from Haryana Govt. is capital receipt
Disallowance of expense already disallowed by Assessee amounts to double disallowance
ex-parte Addition for Cash Deposits: ITAT restores Matter to AO
Reopening of assessment based on mere change of opinion is unsustainable
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.
