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.
No Section 54B exemption on Agricultural Land Purchased in Name of Wife
Computation of deduction u/s 36(1)(viii) of Income Tax – Housing Finance Company
No addition for Typographical Error in Share Valuation Report
Enhancement of income without giving any opportunity of hearing not valid
No section 154 Rectification by AO in case of Debatable Issues
ITAT disallows Golf Club membership fees partially
Filing of declaration from lorry owner Lorry applicable from 01.06.2015 – Section 194(6)
Cost of Acquisition & Year of Indexation of Property received on Partition of HUF
Amounts paid to foreign suppliers for use of computer software through distribution agreement is not Royalty
No section 271(1)(c) penalty if notice fails to specify Concealment or Furnishing of Inaccurate Particulars of Income
No penalty for Delay in Tax Audit report filing due to delay in Audit by Dept. of Co-op Audit
Weighted deduction allowable for capital expenses on R&D approved by DSIR
Expenditure incurred by trust outside India cannot be considered as application of income
Section 68 addition justified for Cash Deposits not Corroborated with Business Receipts or Cash Withdrawals
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.
