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.
Once an asset is a part of block of assets, lack of subsequent use not relevant for depreciation
CIT cannot invoke section 263 if there was lack of inquiry from the end of AO
Section 54 : Allotment date is Relevant to Compute Holding Period
Depreciation on Resorts allowable for full year despite having seasonal business
Revenue cannot deny section 154 Rectification merely because return was filed online
Assessee cannot be asked to prove source of source under Section 68
Expenses towards provision for pension fund allowable as expenses
Diamond studded in Gold Jewellery eligible to be included in calculation of Limit as per CBDT instruction
ITAT allows trade incentive/Discount/issuance of free handsets to distributor as business expense
Providing scholarships to students in foreign university is a business expenditure
Section 54 exemption eligible on multiple residential houses before A.Y. 2015-16
Addition for PF/ESI paid beyond due date under respective Laws but before due date of ITR filing not sustainable
ITAT deletes Addition for delayed payment of ESI/EPF as paid before due date of ITR filing
Belated payment of employees’ contribution to PF & ESI – ITAT allowed
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.
