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.
Section 68 addition justified for non-production of persons summoned
ITAT slams dept for fixing hearing on Very Next day of Show-Cause Notice
ITAT imposes cost on Assessee for failure to attend before CIT(A)
Loss due to forfeiture of security deposits given for lease of rental premises allowable
Section 271(1)(c) Penalty notice issued without strike off of irrelevant part not sustainable
ITAT directs dept to check residential status of Barclays Bank before disallowing interest paid to it
ITAT deletes addition for surcharge accrued/levied on electricity bills but not realized
Section 263 proceedings against a dead person are null and void
Consideration for accessing Database cannot be treated as Royalty
ITAT allows HRA allowance for Rent paid to Spouse
Section 234E late fee for defaults prior to 01.06.2015 is not sustainable
Reopening notice invalid if no tangible material to establish escapement of income
Inspection & examination of goods before shipment is not a technical service
ITAT can extend stay beyond 365 days if delay in disposal of appeal is not attributable to assessee
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.
