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.
Income from property under trust held wholly for charitable purpose is allowable as exemption u/s 11
CRS installed via computers at premises of subscribers is fixed place of business in India
Different opinion, not gives jurisdiction to exercise revisional power u/s 263
Commission not taxable unless received
Addition under Income Tax unsustainable as it based on excise department’s finding later decided in favor of assessee
ITAT allows depreciation on expense for ERP software named WFX-ERP-II
Benefit u/s 54 available as total capital gain utilized for acquisition of new house
Income tax deduction cannot be denied for mere human error in ITR
Typographical error should be rectified via rectification application u/s 154
Forfeited commission expense allowable as TDS paid on the same
Income Tax addition based on mere doubt and suspicion not sustainable
PCIT not entitled to go beyond reasons related to limited scrutiny
Section 44AB: Turnover not include sales affected on behalf of principals
Bogus Purchases Disallowance restricted to profit element embedded in bogus purchases
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.
