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.
Difference between books & Form 26AS: Only embedded profit can be added to income
Rental income not received by assessee cannot be brought to tax
Non-receipt of sale consideration vis-à-vis no handing over of property- Matter Remanded
Set off of excess utilization of fund & accumulation of income is permissible in law
Section 57(iii) Expenditures allowable in spite of denial of Section 11 & 12 benefits
CIT(A) is obliged to dispose of the appeal on merits
Reassessment after 4 years not valid If Assessee Made Full & True Disclosure during original assessment
ITAT explains time period for passing of Section 154 Order
Penalty cannot be imposed merely for decline of claim under bonafide belief by Assessee
Section 194A TDS not deductible on Interest on Enhanced Compensation under LA Act
TDS not deductible on Payment to Facebook Ireland for Advertisement
Depreciation on non compete fee not allowable: ITAT Delhi
Jurisdiction of AO not changes on mere surrendering of Section 12A registration (Young Indian Case)
Panama Papers: Addition merely based on FT&TR Division information not sustainable
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.
