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.
No section 69A Unexplained Money addition for mere disclosure of Receipt in two different Accounts
No penalty could be levied u/s 271(1)(c) without specifying the limb of provision
ITAT deletes addition for Opening Stock as existence of same was accepted in Earlier Years
ITAT deletes TP adjustment for export commission; Gives Relief to Honda Motorcycle
Non Disposal of Objections Before Concluding of Assessment With Separate Speaking Order Makes Assessment Nullity
Disallowance under section 14A cannot exceed exempt income
Section 147 or 153C Assessment – Search from 3rd party premises – Unexplained Money addition under Section 69A
No addition if assessee discharged initial onus to prove identity of Investor Companies, creditworthiness, genuineness of transaction
No revenue recognized despite having incurred a cost- ITAT remanded matter back to AO/TPO
Cost for providing parking space to shop owners of Mall allowable
Reassessment based on Incorrect/Non-Existing reasons is Illegal & Bad in Law
Depreciation on Toll Road allowed at rate allowed for intangible asset
Section 143(2) Notice on very same day of Return Filing makes Reassessment Invalid
AMP Expenses not qualifies as ‘international transaction’ under Section 92B
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.
