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 addition for unexplained cash deposit if Sale amount exceeds cash deposit in bank
Advance cannot be treated as deemed dividend for non-notarization/registration of document
Contradiction In Reasons Recorded & Assessment makes reassessment proceedings a nullity
No addition for alleged bogus share capital if Identity of Shareholders Known to Department
ITAT directs CIT(A) to accept Appeal filed Manually
TDS deductible on sitting fees paid to director
No section 271AAB penalty on admitted and Surrendered Income
Section 13(1)(b) provisions not attracted to religious societies
Addition for Share Capital & Premium: ITAT remands back case to CIT(A) for taking proper cognizance of evidence
ITAT allows Any year as initial assessment year for Section 80IA deduction
ITAT directs AO to consider allowability of Additional depreciation claimed during assessment proceedings
Reopening proceeding based on wrong & incorrect facts was null & void
ITAT explains principals for addition of new source of income by CIT(A)
CSR expense on community & welfare development before A.Y. 2015-16
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.
