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.
Reassessment not sustainable when reasons for initiation of proceedings Seized to Survive
60% depreciation eligible on UPS as Part of Computer & Peripherals
Unabsorbed depreciation can be Carried Forward even if ITR Not filed within Due date
Assessment reopening based on Wrong Appreciation of Facts is unsustainable
Stamp duty on lease deed for carrying on of business allowable
Framing Assessment against Non-Existent Amalgamating Entity is Unsustainable
No section 68 Addition if Asessee proves Genuineness & Creditworthiness of Creditors
No income tax on Revenue from IDC/Management /Referral Agreement under India-Singapore DTAA
Penalty Order in Name of erstwhile Dissolved Company is invalid
TP Adjustment for notional Interest on outstanding receivables
Depreciation allowable on Actual Cost of Assets without reducing Subsidy
No TDS on payments to NRI for Purchase of Raw Materials
Unlisted shares sold before 11.07.2014 eligible for benefit of short holding period
No addition for sale consideration outside books of account on mere presumptions
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.
