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.
Non filing of return | Section 44AD | Application of 8% Rate by AO justified
Inability to reply email notices due to computer illiteracy is genuine reason
Section 69A Addition based on deposits in bank by ignoring withdrawals was not justified
Date of possession as date of purchase of flat for Section 54F exemption allowed
Revised minimum threshold limit of tax effect also applies to pending appeals
Assessment without Section 143(2) notice is not justified in law
Assessee eligible for TDS deducted on Income collected on behalf of Govt.
Hostel Facility by Charitable Educational Trust cannot be held as business
Bonus allocated to Policyholders – Tax Treatment- ITAT Judgment
ITAT upheld addition for Tax Evasion by misuse of Client Code Modification
Long outstanding liability cannot be treated as ceased liability & added back u/s 41(1)
Revisionary proceedings u/s 263 against reassessment proceedings are confined to reasons recorded u/s 148
Principle governing identification of comparable transactions would be same, irrespective of TP method
Passing ex-parte order without discussing merit of case is not justified in law
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.
