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.
ITAT restricts addition based on noting in diary to 10% of gross receipts
Penalty not sustainable if AO dropped penalty in earlier AY on same set of facts
No section 195 TDS on IT support services as same is not technical services
Section 12AA registration cannot be denied without examining the activities
No attribution of profit in absence of permanent establishment
ITAT restricts addition to 10% for assessee engaged in business of manpower
No revision by CIT when AO conducted proper inquiry
Reasons recorded on incorrect information are invalid and results in invalidation of reopening
CIT can exercise Section 263 jurisdiction even to orders approved by JCIT
Word ‘erroneous’ in section 263 includes failure to make such an inquiry
Section 69 not applies to transactions recorded in Books
S. 153A Addition based on mere Statement of One Dummy Director not sustainable
Demand cannot be enforced by Revenue if refunds are due & substantial issues are covered in favour of Taxpayer
A comparable cannot be rejected merely for extremely high/low margin compared to peers
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.
