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.
Section 153C Assessments based on Invalid Notices are liable to be quashed
When software itself is not taxable, the training & related activities cannot be held to be FTS
Amount received for business support services not treatable as FTS
Section 269SS of Income Tax not apply to share application money received in cash
Section 80IC deduction not eligible if manufacturing plant not installed in notified area
Fresh return filing not required if already filed return is to be treated for reassessment
Validity of substantive addition in one year & protective addition in other year
Income Tax: Section 271E Penalty cannot be Imposed Mechanically
Penalty u/s 271D leviable on failure to furnish reasonable cause for taking cash loan
Disallowance of electricity duty payable u/s 43B of Income Tax Act is unwarranted
ITAT Restricted section 54 exemption as investment in house property was done jointly
Capital gain not taxable in the hands of person who sold property as attorney
TDS u/s 194C deductible on payments towards bus hire and wharfage charges
No Section 234B & 234C Interest, if entire income was subject to TDS
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.
