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.
Section 80G(5) Registration cannot be denied if CIT(E) was satisfied with objects / activities of assessee
Section 54F exemption if Sale Proceed not invested in Specified Govt Scheme but Property purchased within Three Years
order procurement services cannot be treated as royalty and fees for technical services
Penalty cannot be sustained merely for disallowance of Depreciation claimed at higher rate
Bright Line Test cannot be applied for determining AMP expenses
CIT(A) cannot enhance income based on sources not considered during assessment
Section 54F deduction on payment for residential house eligible till due date of belated return filing
Upfront fee paid to bank to obtain loan for acquisition of capital asset allowable
TDS u/s 195 cannot be deducted in case no title in goods passed from foreign suppliers to assessee outside India
Booking of bare shell of flat was construction of house property and not purchase U/s. 54
Cash purchase of share is not prohibited by Law
No addition u/s 68 of bogus LTCG if assessee furnishes sufficient evidences
Section 54 Exemption cannot be denied for fault of developer
Addition u/s 69B justified in respect of unaccounted money paid in cash to sellers of land
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.
