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.
Initiation of reassessment proceeding by mere putting a seal as approving statement not sufficient
If provisions of DTAA more beneficial then it supersedes provisions of income tax
Addition u/s 69A via rectification order u/s 154 based on surmises and conjectures unsustainable
ESOP expenditure is allowable under section 37(1) of Income Tax Act
Delay of 306 days in filing of an appeal condoned on reasonable cause shown
Reassessment proceedings without issuance of notice u/s 143(2) is bad in law
Section 271B penalty deleted – Tax audit report submitted before finalization of assessment
No condonation of delay if no steps by appellant to effectively pursue the appeal
Satellite Transmission Services cannot be treated as royalty
Fresh adjudication directed to verify service of notice of legal heir after death of assessee
TDS u/s. 194C of Income Tax Act applicable in case of Common Area Maintenance Charges
Ad-hoc disallowance based on general remarks without specific allegation is unsustainable
Cultivation of high quality foundation seeds of peas, wheat, paddy & potato is agricultural activity
Fine, Lab Fee, Founder Day/Photograph Charges are Incidental income to Running of Educational Institution
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.
