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.
Resultant Company cannot claim Demerger Expenses U/s. 35DD
Disallowance of Expenditure u/s 14A by AO without Recording a Satisfaction is Not Justified
Interest Paid on Security Deposit obtained from Members of Society is allowed u/s 57(iii)
No additions on issues not part of limited scrutiny: ITAT Delhi
Outstanding Receivables are Part of Working Capital Hence No Separate Benchmarking Required for them
Section 91: Assessee entitled to foreign tax credit of federal as well as state taxes
No addition can be made merely on the basis of presumption
No adjustment for notional interest on receivables if taxpayer is debt free
Legality of Additions/ denial of TDS Credit u/s 143(1) through non speaking order
No section 68 addition if Assessee Proves Identity, Creditworthiness & Genuineness
ITAT explains section 244A provisions – Interest on Income Tax Refund
Six AYs Counted from Date of Handing over of Assets/Documents to AO for Section 153C Assessments
Section 153C Assessment order in the Name of Non Existing Entity is Invalid
Depreciation not Disallowable merely for Purchase of car in Personal Name
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.
