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.
Rental income steel units & quarter situated in steel units is House property Income
Reassessment Valid if AO had ‘reason to believe’ income chargeable to tax escaped assessment
ITAT restricts disallowances to 10% in absence of sufficient documentary evidences
Inclusion of foreign salary for perquisite value of rent-free accommodation- ITAT remanded matter back to AO
No assessment u/s 153C if Revenue failed to discharge onus to show incriminating material belonged to assessee
Section 234C Interest leviable on defaults in advance tax payment on returned Income & not on assessed income
Matters decided in assessee’s own case are best precedents
Assessee to substantiate if he claims FMV is Higher than Book Value
No incriminating material on Swiss Bank Account, no addition: ITAT Delhi
Investment cannot be said to be Bogus merely for loss to Investor
No addition for ESI/EPF employees contributions paid before due date u/s 139(1)
No addition for duly explained cash received from Sale of Land: Refusal to accept notice is a good service
No disallowance merely on non-disclosure of mode of payment of salary to security guards
Section 263 need not be invoked for computational error: ITAT
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.
