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.
Vague Penalty Notice Invalidates Proceedings under section 271(1)(c)
Passport needs to be considered to determine Residential Status of Assessee
ITAT’s Powers to Admit Claim Otherwise than by Revised Return
ITAT grants stay to Amazon Web Services Inc.
Non-specification of limb of notice render section 271(1)(c) penalty proceedings invalid
Section 234E late fee Not Leviable for Belated TDS return filed Prior to 01.06.2015
Receipts being in nature of non-compete fee is a capital receipt
State cannot tax benefit of wrong section 14A disallowance made by Assessee
Penalty u/s 271(1)(c) not leviable as tax was payable on book profits u/s 115JB
Deduction u/s 11 not deniable merely on the basis of technicalities
Section 292BB doesn’t cure complete absence of notice it cures only manner of service of notice
Case Law on Filing of Return in Response to Notice under section 148
Disallowance for non-deduction of TDS of RPC fee unsustainable in terms of second proviso to section 40(a)(i)
Addition of rental income as undisclosed income merely because of wrong deduction of TDS unjustified
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.
