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.
LTCG cannot be treated as Unexplained Cash Credits merely for astronomical increase in price of shares
Section 271(1)(c) Penalty imposed without specifying the limb is invalid
Section 153C Assessment invalid if Satisfaction not recorded & If section 153C notice not issued
AO cannot treat LTCG as Bogus by treating a company as penny stock company without any evidence
No Section 271(1)(b) penalty if Assessment was completed U/s. 143(3)
No Section 148 reopening when Time limit for picking the return for scrutiny is pending u/s 143 (2)
Enhancement of Limited Scrutiny by CIT Appeal Invalid
No TDS default if Bank not deducts TDS of customer who furnishes Form 15G/15H even if their Interest Income exceeds taxable limit
ITAT deletes addition made merely based on exparte Ad-Interim order of SEBI
Interest for Full Month on IT refund despite payment on last day of Month
Rental from unsold Commercial Properties is House Property Income: ITAT
Reopening after expiry of four years invalid if there was no failure on the part of assessee
ITAT dismisses appeal as Low tax effect circular applies to pending appeals also
Section 11 exemption cannot be denied merely for Low School Expenses
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.
