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.
Commission cannot be disallowed merely based on information from search of third party
Penalty cannot be levied merely for addition due to adjustment by TPO in Valuation
No Section 2(22)(e) addition if money lending was part of business
Addition for unexplained cash deposit by CIT(A) justified -ITAT Delhi
Amendment restricting Section 54 deduction to only one residential house is prospective
No Section 68 addition merely for Common Address & Directors
No Section 271C Penalty for Non Deduction of TDS If There was Bona Fide & Reasonable Cause
CSR expenses by Govt Companies under Govt directions allowable
Without Demonstrating any Concealment in Seized Material No Penalty Can Be Levied By AO
Section 153C Assessment invalid if satisfaction note was not recorded
Enquiry only on limited issues when case selected for limited scrutiny without approval of PCIT
Depreciation Allowable on owned Assets rented for manufacturing
Provision for actual delays & defaults is ‘ascertained liability’ & allowable
ITAT allows expense on ‘Assistance To Law Students’ to Harish Salve
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.
