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.
Amount received by Retiring Partner not chargeable to Capital Gain Tax
Service Tax/VAT not to be considered for recognizing revenue under AS7
No Surcharge and Education Cess on tax rates prescribed under DTAA
Appellant eligible for TDS Credit if he proves deduction of the Same
ITAT remands Appeal back to CIT(A) for deciding the same on Merit
No Tax on Compensation for Compulsory Acquisition of Agricultural Land
No Section 54F exemption on Sale value enhanced under Section 50C
Section 263 Jurisdiction cannot be assumed by Pr. CIT for making roving enquiries
Business expense allowable against remuneration from partnership firm
Trust cannot claim Section 24(a) standard deduction against rental income
No Section 54 Exemption denial for Purchase of new property in the name of son
No Authority under Law to Levy Section 234E Penalty prior to 01.06.2015
No section 69 addition in absence of evidence to prove that payment made beyond sale agreement
Section 41 addition cannot be made on basis of unsigned balance sheets
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.
