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.
Expenditure on Promotion of ‘Snapdeal’ Brand is Revenue expense
Beyond a period of 4 years, retrospective amendment to section 115JB cannot be a ground for reassessment
No deemed dividend on withdrawal by assessee as partner from partnership firm
Making rash, careless, erroneous allegations against tax authorities should be strongly discouraged: ITAT
Converting of debentures out of debit balance cannot be treated as diversion of funds
ITAT deletes addition on account of Client Code Modifications
ITAT upheld addition of unexplained Rs. 12.81 crore deposited in Bank
License fees paid for right to use telecommunication spectrum is revenue expenditure
ITAT explains Basic modus of providing bogus LTCG- Upheld addition
Disallowance cannot be made on issues which are not subject matter of limited scrutiny
Vague Penalty order without any sound legal basis not sustainable
Reopening of assessment not allowed for mere verification of claim
Petty expenses by Companies cannot be disallowed on adhoc basis
In absence of any adverse material, AO cannot question the wisdom & business expectancy of 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.
