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.
TPO/AO cannot apply wrong method in absence of audited financials of AE
Claim of forfeiture of Advance Rent allowable as business expense
Section 154 Rectification order cannot be Passed on Debatable Issue
Section 12A(ab) mandates filing of application within 30 days
Section 56(2)(vii)(c) not applicable to bonus shares: ITAT
60% depreciation eligible on UPS forming integral part of computer
Mere rejection of claim would not ipso facto make assessee liable for penalty
Revision u/s 263 can be invoked only in a gross case of inadequacy in Inquiry
Tax liability of Assessee cannot be assessed on Presumption
Genuineness & creditworthiness of lenders cannot be disbelieved if they filed ITR & confirmations
Limited Scrutiny for turnover Difference in ITR & ST Return – AO can verify with Form 26AS
Amendments to Sections 43B and 36(1)(va) not Retrospective
ITAT remands matter back to CIT(A) to grant one final opportunity to assessee
Amount received for ‘support services’ cannot be taxed as ‘Fees for Included Services’
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.
