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.
Employees contribution to PF/ESI paid before section 139(1) due date was allowable
Bogus accommodation entry | Vague reasons not justify reopening
Interest not Payable for Shortfall in TDS for cancellation of TDS certificate without intimation to deductor
Delhi ITAT Deduction on Late deposit of ESIC- EPF
Taxability of compensation received by assessee for non-delivery of Villa under Builder-Buyer Agreement
No TDS on payment towards lease line charges under section 194I
Reassessment notice invalid if AO not applied his mind & not supplied reasons
Section 14A disallowance based on invalid satisfaction not sustainable
Deemed Dividend Provisions applies to ICDs not related to trade
No section 271(1)(c) penalty if notice was vague & ambiguous
No penalty for preferring a claim which is unacceptable to Revenue
Depreciation on Tenancy Rights allowable under the Income Tax Act
ITAT deletes adhoc disallowance of advertisement and publicity expense
Late payment of employee’s contribution to EPF & ESIC allowable if paid before filing I.T. return
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.
