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 68 addition if Assessee Proves Authenticity of Transaction with Evidence
Only due to mention of PAN, credit or transaction cannot be attributed to assessee
Excise duty/Interest subsidy given in pursuant of industrial policy is capital receipt
ITAT allows Carry Forward of depreciation in succeeding assessment years
Order of CIT(A) directing AO to levy penalty u/s 271AAA unjustified
Reassessment without service of notice is without jurisdiction
No penalty for Deduction reduced on account of interpretative process
Invoking section 263, for comprehensive inquiry made by AO, unsustainable
Section 271C penalty not imposable if TDS was not deductible
Substantive additions on protective basis: ITAT restores matter back to AO
No section 41(1) addition if liability not stood remitted or ceased
TDS not deductible on bank guarantee commission
ITAT Deletes Addition for failure of Revenue to Provide Cross-Examination of Witness
CIT(A) must decide appeal on merits even if assessee not attends appeal proceedings
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.
