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.
Enhancement by CIT(A) on an issue which were not part of reasons recorded for reopening the assessment are invalid
ITAT dismisses revenue appeal due to Monetary Limit & Assessee Appeal for non attendance
Re-Opening of Assessment u/s 147 Merely Relying upon Investigation Report Not Justified in Law
No disallowance u/s 40(a)(i) for non-deduction of TDS u/s 194J on payments to expatriate employees seconded to taxpayer
Reassessment based on Invalid Facts with no Application of Mind is Invalid
No TP adjustment for Overdue Receivables which already been considered in working capital adjustment
Procedural Compliance is mandatory for AO when prescribed by CBDT
No TP adjustment for delayed receivables if Same is already been factored in working capital adjustment
ITAT excludes comparable having turnover more than 31 to 62 times
ITAT Sustains Addition for Cash Gifts Received for Marriage, Anniversary & Cancer Treatment from Relatives as evidence was absent
Section 10(34) & 10(38) exemption on dividend & LTCG of VCU earned by SARA Fund
Method of Accounting Can’t be Rejected u/s 145 Without Examination of Books
To acquire section 153C Jurisdiction, Documents Seized must be Incriminating
Section 68 Addition Justified for Unexplained Gifts Received from Non-Related Donor
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.
