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.
IBC 2016 have overriding effect over Income Tax Act, 1961
Society is charitable if driven primarily for charitable purpose
Reopening Based on Information must be Reliable with Some Evidence to Believe Purchase as Bogus
Documents found during the course of first search cannot be utilized for Assessment consequent to 2nd Search
TP: Unilateral action without agreement or understanding cannot be termed as a transaction
Date of handing over of material In absence of any specific date of handing over of material in satisfaction note
During assessment proceedings claim of assessee could be considered by way of a simple letter without filing any revised return
TP: Depreciation is Operating & revenue from Sale of Asset is non-operating in nature
Common maintenance charges received from tenants taxable as business income
Fixed placed PE or agency placed PE in India is must to determine taxability
Income from amount kept in EEFC account eligible for Section 10A deduction
Pr. CIT can revise Assessment Order if no proper Inquiry by AO
Reopening based on seized material not belonging to assessee is void ab-initio
Expanding of Limited Scrutiny scope by Section 263 order is invalid
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.
