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.
Addition based only on loose paper is unsustainable
Appeal filed by the struck off company maintainable
Adjustments & intimation on debatable/controversial issues is beyond section 143(1) scope
ITAT grants section 11 exemptions to charitable trust on the principle of consistency
Invocation of section 263 not possible on mere difference of opinion
Reopening bad in law as objections of assessee were not disposed off
ALP adopted as comparable company excluded from comparability analysis
TDS not deductible on business profit of non-resident in absence of PE in India
Adjustments by section 143(1) intimation on debatable issues not permissible
Additional depreciation available on installation of power plant & windmill
PF/ ESI deposited late but before filing of return is allowable as deduction
Invoking power u/s 263, merely on the basis of suspicion, is unjustified
Assessment order passed, without timely service of notice u/s 143(2), is null & void
Sale of software cannot be treated as royalty under India-Singapore DTAA
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.
