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 addition for cash deposited below Rs. 2.5 Lakh during demonetization period
Assessment Order passed against Non Existing Entity Is Not Sustainable
Introduction of unaccounted money as LTCG: ITAT upheld addition
Provisions for doubtful debt amounts to application of income for charitable purpose
No Section 271(1)(c) penalty for mere disallowance of depreciation
ITAT exonerate assessee incurring huge losses from section 271(1)(b) penalty
Reopening not allowable to disallow prior period expenses duly disclosed during original Assessment
Govt subsidy to incentivize industries in backward areas to provide employment is capital in nature & not revenue
No liability of TDS on GTA India for payment made to GTIL, UK towards membership fee
Section 40A(3) not applies on cash purchases made from Mandi Samiti
Depreciation allowable on finance leased assets related to Business
Reassessment Based on wrong and incorrect facts is bad in law
Interest on enhanced compensation under Land Acquisition Act is not taxable: ITAT Delhi
Legal fees on business activity, which was ultimately abandoned allowable as revenue expense
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.
