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.
Mere reproduction of conclusions of investigation report in own words by AO is borrowed satisfaction
Section 50C not applies to transfer of Leasehold Right in Land or Building or both
Section 271(1)(c) penalty quantification dependent upon additions to income
Expense cannot be denied under section 40(A)(2)(b) on surmises & conjectures
Section 153C: Addition for Share Capital without Incriminating Material not sustainable
ITAT explains impact on taxability when treaty not contains FTS clause
Currency derivative transactions are not speculative transaction- Section 43(5)
Addition for unsecured loan justified for failure to provide supporting evidences
No revenue recognition as completion work below 25%
Condonation of delay granted on medical grounds
Section 68 has No Application to amount received in earlier years
Reference to TPO without fulfilling the conditions of threshold limit is not valid
No prudent man expected to keep record of sale proceeds of small amount
Section 68 addition valid if Assessee Fails to Prove Creditworthiness of Creditors
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.
