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.
Deemed dividend provisions u/s 2(22)(e) doesn’t apply to advance for business transaction
No addition in years of completed assessments if no incriminating material unearthed during search
Article 265 of the Constitution mandates refund of excess Income tax paid
Income from license of Build-Operate-Transfer project taxable as business income
Rent including service tax paid for the business purpose is allowable u/s 30
TDS not deductible on Foregone Salary & Employee cannot claim credit
ITAT deletes section 69B addition for painting found during search
No section 69A Addition on mere surmises, conjectures & hypothesis & in the year in which no asset etc is found
Forfeited amount is deductible from cost of acquisition at the time of actual transfer of asset
Deduction u/s 10B available against interest on bank deposits, receipts of subsidy and insurance claim
Section 54F exemption eligible on payment on behalf of Assessee by Husband & Son
Exemption u/s 54 available even if capital gain is invested in more than one residential houses
Genuineness of unsecure loan repaid via banking channel cannot be doubted based on surmises
No capital Gain Tax on Gift of Immovable Property to Sister
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.
