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.
Subscriber fees for CRM will not be considered as Royalty in case subscribers don’t have physical access to equipment providing service
ITAT deletes Section 271E penalty as assessee is deceased & authenticity of transaction cannot be vouched
Reopening merely based on AIR information of Cash Deposit is not valid
Penalty order issued in stereotyped manner without applying mind is invalid
Performance Guarantee Commission cannot be reckoned as FTS
ITAT set aside assessment order for not providing reason for reopening to Assessee
Lack of cross examination & violation of principle of natural justice – Additions deleted
Section 271(1)(c) notice without specifying the relevant limb is invalid
Revisional power cannot be exercised without indicating possible & prospective path of enquiry
Reopening based on vague & un-substantive reasoning not sustainable
Fictitious entry not backed up by funds cannot be taxed as Cash Credit
User Development Fee collection charges paid by AAI to airlines is not income from operation of aircraft
Section 271C penalty not leviable for non-deduction of TDS on Provisions
PF/ESI payment after respective statue due date but before ITR filing allowable
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.
