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.
Penalty not leviable for non deduction of TDS due to reasonable cause
Section 54/54F exemption eligible on investment in new property in Wife’s name
Capital Gain cannot be taxed to GPA holder, who is not the owner
No penalty for bonafide different perspective in ALP calculation
FDI received as per FDI policy cannot be added to income for non-submission of bank statement
Addition for unexplained investment in residential property justified if no satisfactory explanation by Assessee
Depreciation allowed on License/registration fee paid to Indian Railways
Loss claimed in Revised Return allowable despite Non-disclosure in Original Return
No Disallowance for non deduction of TDS u/s 194H /194J in absence of principal-agent relationship & technical services
Reassessment-Section 143(2) notice issued without confronting assessee with remand report is invalid
Appeal filing Threshold limit applies to both pending & future appeals
Mistake of Legal advisor must be bonafide mistake to justify condonation of delay
No capital gain tax on amount received by retiring partner
Amount earned on sale of Agricultural land not for Business is capital receipt
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.
