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.
Registration U/s. 12AA cannot be denied to trust established to comply CSR obligations
DCF Valuation method not sustainable in absence of evidence to suitability
Amount claimed to be received as nominee of deceased friend without supportive documents is taxable
Expenditure on improvements on leasehold premises is capital expenditure
Section 148 notice without Approval of Competent Authority is invalid
Date of payment of self-assessment tax cannot be treated as date of filing appeal
Addition for capitation fee as unaccounted money not sustainable when assesse proves non-payment of same by him
No Tax on forfeiture of earnest money received during negotiation of a capital assets prior to 01.04.2015
Addition of premium amount cannot be made solely on the basis of valuation of loss-making company
Exemption u/s 54F allowable despite start of construction of new house before sale date of original asset
TDS U/s. 194IA when Consideration to each transferor not exceeds Rs. 50 lakhs
Exemption u/s 10(23)(iiiad) cannot be denied for mere surplus
TDS u/s.194H not deductible on credit card commission retained by banks
Payment for fabric testing would not constitute fee for technical services
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.
