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.
Reduction in price of stock-in-trade while computing business income allowable
Appeal not filed by counsel: ITAT condones delay of 125 days
Depreciation on golf course- Plant & Machinery or Land & Building
No section 68 addition as AO not disputed vortex of evidences furnished by assessee
Loss of stock due to fire- AO cannot disallow merely for Insurance
No deemed dividend when Amount advanced & received back on same date
ITAT explains diversion of income by overriding title
Prior period expenses of fixed assets allowable in the year of crystallisation
Section 80IB deduction allowable only on Income having direct nexus with developing a housing project
Satisfaction note should be recorded separately for assessee searched u/s 132
Registration u/s 12AA cannot be refused for non-starting of charitable activities
Word ‘assessable’ inserted in section 50C w.e.f. 01/10/2009
AO cannot reject Section 14A disallowance made by assessee without recording his satisfaction
Non-Competent Fee is Capital Expenditure, Depreciation not 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.
