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.
Replacement of old tube light with LED lights cannot be treated as capital expenditure
Section 56(2)(viia) cannot be invoked if Sales Price exceeds FMV
ITAT deletes addition for cash deposited during demonetization against earlier withdrawals
Ex-parte order in absence of assessee – ITAT restores matter to CIT(A)
Receipts from prospecting for, or extraction, or production of mineral oils taxable u/s 44BB
TDS on Salary needs to be deducted only at the time of making such payment
Ad-hoc disallowance without pointing out specific defects in documents furnished is unjustified
Same addition cannot be made under Both Income Tax & Black Money Act
Additional Evidence not considered by CIT(A) – ITAT directs fresh assessment
Interest on delayed payment of TDS not penal in nature & allowable expense
Section 153C proceeding covers six A.Y. immediately preceding A.Y. in which search is conducted
Interest on Delayed TDS Payment allowable under section 37(1)
Section 271(1)(c) Penalty not sustainable if notice is vague & ambiguous
Jurisdiction of ITAT Bench shall be determined by location of AO
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.
