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.
No addition U/s. 68 for Cash amount explained by assessee as derived from sale of agricultural produce
Valuation of shares should be based on various factors and not merely on financials
CIT(E) cannot examine application of income while granting Registration U/s. 12AA
After conclusion of proceedings u/s 147 AO cannot take aid of Exp. 3 to Section 147 to make any addition
Addition for outstanding loan repaid by assessee subsequently was unjustified
Reassessment not valid if assessee’s objections to reasons for reopening not disposed
Expense to get finance for normal business operations was revenue expense
Satellite transmission services provided by USA based company in India cannot be taxed as Royalty
Addition for undisclosed stock not justified for mere difference in closing stock valuation
Addition pursuant to search operation on matter dealt during original assessment
Construction expense cannot be disallowed merely based on Inspector Report
Addition justified for Unverified corpus donation
Cash Sale of Car cannot be doubted without inquiry| Addition not justified
Mere Magnitude of disallowance cannot be the basis for restricting disallowance
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.
