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 Reopening On Borrowed Satisfaction Without Bringing Tangible Material on Record
TDS not deductible on EDC charges- section 271C Penalty not leviable
Section 68 addition cannot be made for duly explained credits
No Addition on Sole Basis of Statement Without Cross Examination When Specifically Requested
Tax on option price received against a right to purchase shares
Depreciation allowable on fixed assets purchased by assessee in cash
ITAT dismisses Appeal as appellant filed application under VSV Scheme
Section 234B not applicable if no liability for payment of advance tax
Section 68 addition unjustified when Assessee submit confirmation & bank statement of Creditor
TNMM is best Method to benchmark international transactions with AE
No Section 68 Addition for Unsecured Loans merely for Low Income declared by creditors
ITAT upheld Addition for cash deposited in bank during demonetization period for failure to explain Source
Time limit of reckoning for section 54 is to be read as 139(4) & not as 139(1)
Mere Vague Air Information of Cash Deposit Not Sufficient to believe Escapement of Income
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.
