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.
Loss of earlier year cannot be set-off if not declared in Original or Revised Return
Section 35(2AB) Deduction for Scientific research expenditure- ITAT restores file to PCIT
Employees contribution to ESIC & PF allowable when payment is made
Exempt income cannot be taxed merely for not mentioning in ITR ‘Schedule EI’
Expense cannot be disallowed merely for non-production of vouchers by employees
Section 271(1)(c) Penalty without Specifying The Limb Is Invalid
No Section 271AAA penalty on ad-hoc addition based on average GP rate
No Tax on Compensation for Acquisition of Agricultural Land by State Government
Reassessment proceedings after 4 Years invalid if reasons recorded not alleges failure on the part of Assessee
Interest on Late Payment of TDS not allowable as business expense
Penalty not sustainable when Quantum Addition was set aside
ITAT deletes addition made merely on estimate basis
Additions Made Without Giving Copy of Statement of Witness & Cross Examination not Valid
Section 263 Jurisdiction not invocable when Re-Assessment was Illegal
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.
