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.
TDS on Payment made to jewellery market exhibition for stall at exhibition
Section 11 Exemption on Principle of mutuality cannot be denied for non-entitlement of some class of members
Developing & Providing Study Material Qualifies as Charitable Educational Activity
Addition u/s 69C on basis of statement of third party without providing opportunity of cross-examination to assessee was invalid
Anonymous donations- No section 68 addition if Assessee provides complete list of donors
Document not found during search on assessee cannot be subject matter for addition -section 153A
Section 44AD: Mere submission of Balance sheet not proves Maintenance of Books of Accounts
Penalty u/s 271(1)(c) cannot be levied if more than one legal view is possible
Assessee cannot offer Interest Income on cash basis when he is following accrual basis
Notice U/s. 143(2) invalid if issued without application of mind
Consider Net Interest expenses for section 14A disallowance: ITAT Delhi
Quantifiable Closing Allowance to Employees for business purpose is allowable
Non-recording of satisfaction by AO of searched person while issuing notice to other party makes notice illegal
AO not justified in assuming jurisdiction u/s 153C based on documents which does not indicate existence of any unaccounted income
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.
