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.
Manipulation & Rigging via Penny Stock Company: ITAT upholds Addition
No section 271AAA penalty if assessee offered undisclosed income in section 132(4) statement
Setoff of unabsorbed depreciation available against income from other source
Examining fulfilment of conditions at the time of registration u/s 12AA is unjustified
Consideration for Resale of Computer Software Is Not Royalty
ITAT deletes penalty for not getting account audited in absence of determination of turnover
Bald verification makes affidavit meaningless & valueless
Law not mandate Written Agreement for allowability of Commission Expenses
Section 194H TDS not Applicable on Commission to Credit Card Company
Disallowance for incompleteness of bills & vouchers on estimation basis not valid
Credit for TDS is available in the year in which income is reported
ITAT Restores Matter To CIT(A) for proper examination & verification of documents
Income Tax: Section 2(22)(e) Act can be invoked in respect of shareholder
Invocation of jurisdiction under Section 147 is not alternative to Section 263
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.
