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.
Defect in Section 274 Notice vitiates the Assumption of Jurisdiction by AO
Addition based on oral evidence of third parties without opportunity of hearing not sustainable
Section 274 notice not specifying the grounds for penalty is invalid
Reassessment merely based on Investigation Wing information is invalid
USA Resident is covered by beneficial provisions of India & USA DTAA
RPM most appropriate method for trading segment
Addition untenable as no incriminating material found during search
Sec. 271(1)(c) Penalty imposed cannot survive if assessment order quashed
No Section 271(1)(c) penalty when quantum addition was set aside
Agricultural income cannot be taxed based on mere statistical data
Capital loss on revaluation of fixed Assets & deduction from Book Profit
LTCG on Paper Company Shares: ITAT Upheld Disallowance
TDS credit is eligible to be claimed from the country in which related income was taxed
Disallowance untenable as employees’ cont. to ESI/ PF paid before date of return
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.
