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.
Business promotion & Diwali expenses allowable as genuineness not doubted
TDS not deductible on EDC Payment to HUDA; Section 271C penalty not imposable
Penalty not imposable for non-submission of part documents related to bona fide claim as business was closed
Reopening u/s 148 justified as assessment order suffered from non-application of mind
Deduction of processing fees for purchase of business assets is allowable
Foreign exchange loss duly allowable as deduction
Affidavit cannot be brushed aside without verifying the veracity of such affidavit
ITAT condone delay as notice & penalty order was not served on assessee
No section 14A Disallowance if no Exempt Income received during the year under consideration
ITAT Condones Delay as counsel not intimated Regarding Ex Parte Order
Tax exemption available to defence personnel invalidated from service due to bodily disability
Incidental benefit to AE doesn’t prove existence of international transaction
Business deems to be commenced once activity essential to carrying on business is started
Refusal of assessee to take notice is a good service of notice
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.
