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 reassessment based on wrong, non-existing & incorrect facts
Providing of accommodation & food & beverages by Trust not constitutes commercial activities
Presumption of delivery cannot be assumed merely on signing of unregistered Joint Development Agreement
Section 292B covers Mere wrong Mention of PAN in section 148 notice
No capital gain on Gifting of Share from one company to other
ITAT deletes Addition of Rs. 300 Lakh – section 68 – unexplained cash credit
Reassessment proceedings under non-existent Section is Invalid
TP Adjustment: Payment made for management related activities under CSA- ITAT remanded the issue back to AO
Outward Freight not to be considered for TP adjustment as same doesn’t operate from transaction perspective
Share premium amount : No Section 68 addition for flimsy reasons
CIT(A) Cannot Reject Appeal merely on Technical Grounds
No Rule 46A violation if Order was not merely based on additional evidence
Share application money constitutes ‘Capital Asset’ within the meaning of Section 2(14)
Depreciation cannot be claimed on non-compete fee as it cannot be termed as intangible asset
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.
