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.
Expenditure incurred between setting up & commencement of business is duly allowable
Depreciation allowed in initial years, cannot be disturbed in subsequent years
Penalty Notice without Striking Off Irrelevant Limb is defective notice
Credit of TDS shall be given for assessment year for which income is assessable
No section 40A(3) disallowance for non-maintenance of books by supplier
Depreciation claim could not be decided until decision regarding capitalization of expenses in assessment order
ITAT deletes addition for cash deposit during demonetization
Section 43B not apply to External Development Charges payable to HUDA
Claim of depreciation allowed in initial year cannot be disturbed in subsequent years
Demanding tax on interest awarded under Land Acquisition Act by invoking jurisdiction u/s 263 unsustainable
Section 271(1)(c) Penalty cannot be levied without issuing proper SCN
Non compliance of E-notices due to closure of Companies operations is reasonable cause
Final Assessment Order passed beyond limitation Period is Null & Void
POA Holder liable to tax on Capital Gain if fails to prove transfer of consideration to original owner/seller
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.
