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 during demonetization out of earlier cash withdrawals
Belated payment of employees contribution to EPF & ESI allowable
ITAT directs CIT(A) for denovo adjudication of case with reasonable opportunity
Section 68 addition cannot be made merely for meager income shown by Investor Companies
AO not required to confine assessment only on issue for which assessment was reopened
Subscription received for Cloud Services is not a royalty income
Tools, dies, jigs used for Manufacturing eligible for Additional Depreciation
AO unjustified in assuming jurisdiction for year not covered in 6 year Block period
Section 68 addition by AO without enquiring with AO of Loan Creditor is not justified
AO Should Specify Proper Limb under Section 271(1)(c) of Income Tax Act
Supporting evidence cannot be regarded as additional evidence before CIT(A)
Section 234B & 234C Interest not leviable on additional income taxable due to unanticipated event
Routine procurement assistance services not amounts to Technical Services
Suppression in Net Sales assessable as Business Income & not under Section 68
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.
