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.
Depreciation not Disallowable merely for Purchase of car in Personal Name
Section 153A Assessment Invalid if no Incriminating Material Found during Search
LIBOR based interest rate cannot be applied to benchmark a financial transaction which is not denominated in foreign currency
No applicability of proviso to section 2(15) if earning of surplus with no profit motive
Marketing Expense for Issuance of Handsets on Free of Cost is allowed as Business Expense
ITAT explains Transfer pricing implications for interest free loan
All Addition Invalid If No Incriminating Material Found During Search
Draft Order framed u/s 144C(1) on Non-Existent Company is Void-ab-Initio
Section 153C instead of section 153A is Void ab Initio
No second innings should be given to appreciate same set of facts: ITAT
ITAT remand back Matter to AO for Re-Examination of Relocation Expense & Related TDS Compliance
No addition for other items if addition for reopening of reassessment not survives
ITAT held short Term Capital Loss from a penny stock as Bogus
No addition for AMP transactions in absence of International Transaction between Taxpayer & AE
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.
