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.
Section 54F deduction cannot be denied merely for non-registration of conveyance deed
Delhi ITAT allows late deposit of ESI, EPF employees contribution
A person cannot be treated as Trustee merely on the ground that he is supervising substantial activities of Trust
Examine Form No 15G/15H of depositor to whom Interest is paid- ITAT directs AO
Cash deposited in Bank out of Sale of Land is directly connected
No section 143(2) notice requirement if no valid filed return filed by Assessee
Section 11 exemption cannot be denied for providing hostel facilities to staff & students
Delegation of certain formalities to another entity would not dis-entitle developer from section 80IB(10) deductions
Interest on late payment of service tax is compensatory in nature & shall be treated as a permissible deduction
Section 32 not mandate usage of asset by assessee itself for claiming depreciation
ITAT deletes Section 68 addition for violation of principles of natural justice
Depreciation on smart phones functioning equivalent to computers
No Section 234E Late Fee for TDS return defaults prior to 1st June 2015
Section 68: Sale of shares cannot be added when purchase not doubted
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.
