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 cannot make Addition for capital gains from penny stocks on mere statement recorded by INV Wing
Income from Fit-Out Hire Charges is business income
Remuneration shared in profit-sharing ratio as per Partnership Deed allowable
Liability for provisions can be measured only by using a substantial degree of estimation
Disallowance u/s 36(1)(iii) of interest expenses not justified on failure to prove direct nexus
Difference between purchase and market price of shares quoted on BSE/NSE is deemed benefit taxable u/s 56(2)(vii)
HUF cannot be denied Section 54F exemption for Purchasing Multiple residential units
Reopening U/s. 148 without approval of designated authority is void ab initio
Reopening of assessment merely on Investigation Wing report without independent application of mind was invalid
Bonus to director cannot be disallowed on mere suspicion of dividend distribution
Employees Stock Option Scheme Compensation expense allowable
Cost of Land is part of Construction Cost of House to avail Section 54F Exemption
Depreciation on vehicle fully allowable despite Partial personal use
No addition U/s 68 for Normal donation received by trust even if anonymous
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.
