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.
Allowability of delayed payment of employee’s contribution to PF/ESIC
Charges for regularizing usage of residential premises for commercial purposes not allowable against house property income
LTCG exemption allowed in absence of any link between assessee’s transaction & investigation carried out by DIT
Annual value of house property cannot be determined on ad-hoc basis when rent realized by assessee in subsequent years is on record
Reopening notice invalid in absence of any tangible material to establish escapement of income for assessment
Section 69A Addition cannot be made by merely stating that explanation is not acceptable
No section 68 Addition if Assessee discharges his obligation & AO found no adverse material against assessee
ITAT allows telescoping benefit for meeting expenses towards commission
Section 69 Addition justified if no satisfactory explanation provided
ITAT upholds DRP’s Order deleting Section 234B Interest payable by Taxpayer
Trust entitled for benefit of excess utilization of earlier years
AO cannot disallow expenses on his whims & fancies & needs to follow Rule of Consistency
Addition is unsustainable if no incriminating material found during search
Failure to issue section 143(2) notice prior to finalising reassessment order makes reassessment proceedings a nullity
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.
