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.
AO not justified in reopening based on mere report of investigation wing without independent application of mind
Assessee cannot be treated as defaulter for Shortfall TDS deduction
Addition cannot be made merely based on statement recorded U/s. 132(4)
Addition of Fabricated Agricultural Income as Income from Other Sources justified
Reopening invalid if Officer issuing notice different from officer recording reasons
Section 271AAA Penalty cannot be levied on Amount surrendered but not treated as undisclosed income
Share capital accepted in scrutiny assessment cannot be added in Assessment U/s. 153A
Proceedings u/s Sec 153C instead of sec. 153A to be made in case incriminating material found at premises of third party
Expense on Foreign Scholarship to Promote Professional Profile allowable
ITAT held 282 time Capital Gains from Penny Stocks as Bogus
Income from shares is capital gain if shares been held as investment with intention of Investment
Directing, supervising and looking after Sanatan Dharam School not amounts to imparting of education
No adjustment if impact of outstanding receivable considered in Working Capital
Mere disallowance of expense cannot result into concealment of 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.
