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.
Lorry Booking Agent not liable to deduct TDS on freight charges
AO cannot reconsider Grounds of Addition negated by Appellate Forums
No penalty on cash loan from Parents and Brother for buying House for Family
Reassessment without notice u/s 143(2) was bad in law & cannot be revised u/s 263
Trading loss on sale of old stock allowable: ITAT Delhi
Initiation of penalty not valid if AO fails to record satisfaction for the same
Cash payment in excess of prescribed limit on bank/public holidays
Sec. 68 addition to be made in hands of share applicant for unexplained investment
S. 153A Assessment barred by limitation if order served after limitation period
Cash gifts & presents against section 40A(3) provisions not allowable
AO cannot treat LTCG as bogus without any supporting evidence
Addition u/s sec. 69A justified for bogus LTCG from penny stocks
No disallowance U/s. 14A in respect of dividend earned on shares held as stock
Revenue share based licence fee is allowable expense U/s. 37(1)
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.
