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.
Ignoring debit side entries, entire amount of credit entries cannot be added to taxable income
ITAT deletes addition for duly explained peak balance in HSBC accounts
Without remote link between activities of other projects with PE, Force of Attraction Rule not apply
Business profit not taxable in India in absence of any permanent establishment
Once appeal is adjudicated on merits, refusing to condone delay is an error
Section 148 notice without Higher Authority Approval is invalid
ITAT grants Opportunity to Appellant, an illiterate farmer to Present his case before AO
No penalty for disallowance due to dispute on nature of expenses
Addition u/s 68 sustained as no explanation of nature and source of credit provided
Disallowance of interest on partner’s loan unjustified as partnership deed specifies entitlement of interest
Valuation of closing stock at realization value considering rust stock – ITAT remands matter back to AO
Deemed dividend addition cannot be made in the hands of payer of loan
Penalty u/s 271(1)(c) on highly debatable issue is unsustainable
Depreciation on goodwill cannot be rejected merely because performance didn’t match projection
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.
