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.
In case of Search Assessment order cannot be passed under Section 143(3)
Skill Development activity eligible for Registration under section 12AA
No penalty for Addition on Estimation Basis under section 271(1)(c)
Section 194J TDS on fees to Doctors engaged as Retainers & Consultants
Consultation Fee related to hosting of website to enhance business allowable
Disallowance of interest on ad hoc basis on the plank that Interest-Bearing Funds are diverted not admissible
Technical Know-How Fees Is allowable Revenue Expenditure
Reassessment without Service of Section 148 Notice is void ab initio
Assessment based on belated Section 143(2) notice is invalid
No Section 41 Disallowance if no Cogent Evidence of Cessation of Liability
Penalty Notice not Containing Categorical Indication of Furnishing Inaccurate Particulars or Concealment of Particular of Income is invalid
Additions in Reassessment Proceedings not Sustainable If no Addition on Primary Grounds
Capital gain arising from conversion of land into stock in trade is assessable in year of sale
Prior to AY 2021-22 Employee’s contribution to PF deposited before due date of filing of ITR allowable
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.
