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.
Final assessment order U/s 144C without issuing draft order is Void-ab-Initio
Share transfer without consideration under family arrangement cannot be treated as sham transaction
Same transaction can’t be taxed in the hands of two assessees
If Control & Management rests with individual, then tax must be levied on individual capacity
Maintenance service charges cannot be taxed as House Property Rental Income
ill-health of responsible person is genuine reason for delay in appeal filing
E-filing of Appeal is Mandatory, Paper format of application not allowed
ITAT upheld section 69 Addition for cash found in bank locker
Nature of rent Income not changes merely for Agreement Type
No Section 69 addition merely for cash deposit in Saving Bank Account
Section 12AA registration cannot be rejected merely on suspicion
POA holder is authorised to sign appeal form of Foreign Company
Section 43B Not Applicable on RTO Registration Fees collected from Customers
Stamp Duty & Registration charges for execution of Lease Deed allowable
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.
