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 power with CIT(A) to dismiss appeal for non-prosecution
Bogus LTCG Addition not sustainable if AO fails to disprove claim of Assessee
Tax exemption cannot be denied to education trust merely for providing hostel, transportation & mess facilities
Assessment u/s 153C based on incriminating documents not related to assessment years under appeals was invalid
Income tax registration U/s. 12AA cannot be denied for one suspicious donation
Reassessment on Investigation Wing report without further enquiry was invalid
No addition of bogus LTCG on sale of shares if assessee proved genuineness of transactions
Expenses on ball pens, medical gifts given to doctors with logo of Pharma co. not to be treated as freebies
No addition of bogus LTCG on penny stocks if assessee proved genuineness of transactions
Amount paid to Foreign Lawyer to represent in Foreign Court was legal fees not FTS
FMV for section 56(2)(viib) determined by assessee accountant as per DCF method prescribed u/r 11 UA(2) was proper
Assessment u/s 153A cannot be made on same set of material available during original assessment proceedings
Transfer of land would be treated as capital asset instead of stock in trade if no construction or business activity carried on same
Sale of software cannot be taxed as Royalty
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.
