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 271(1)(b) not stipulate any penalty for not responding to section 148 notice
Addition beyond the limited scrutiny notice is unsustainable
Penalty proceedings are independent of assessment proceedings
Addition of receipt not in the nature of royalty is unsustainable in law
Overseas Consultancy Income is not business income taxable u/s 44DA
Proportionate disallowance u/s. 14A unwarranted for investments made in tax free bonds
Mistake in personal information of assessee trust is a rectifiable mistake u/s 154
Provisions of u/s 50C of the Income Tax Act is not applicable to buyer of property
TDS credit of employee cannot be rejected for non-payment of TDS by employer to government
Addition u/s 43CA without allegation of receipt of amount more than sale consideration is unsustainable
Addition beyond issue involved in limited scrutiny case is unsustainable
Interest subsidy not being income has to be excluded while computing book profits u/s 115JB
Addition u/s 56(2)(viib) without verification of valuation report is unsustainable in law
Return filed within specified time limit and hence benefit u/s 11 available
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.
