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.
Reopening Quashed when Supplied & Recorded Reasons are Not Same & Verbatim
Provision of section 43B not applicable to ground rent
Assessment Based On Change of Opinion Is Void Ab Initio
Revenue cannot project a new case which was never part of assessment order
No Deemed Dividend Without Doubting Purpose & Genuineness of Business Transaction
ITAT Quashes Reassessment on Multiplicity of Errors In Reasons
Fees on Term Loan for Plant Acquisition is allowable Business expense
Section 194C TDS deductible on Advertisement expense for Business purpose
Education Cess allowable & is not a Capital or Personal Expense
Deduction u/s 80IC stands allowed on the basis of consistency.
Reasons Based on Material Already Available on Record Invalidates Reopening
Lack of fresh tangible material invalidates reopening when details already given in regular assessment
Penalty not leviable if quantum appeal allowed by Tribunal
No Tax for Interest on Swiss Bank Accounts based on mere assumption
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.
