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.
Disallowance of Interest-free advances made to sister concern
Tax on Enhanced Compensation for Compulsory Acquisition of Agricultural Land
Material Seized from third party cannot be said to belonging to Assessee for mere mention of his name
Addition of bogus share capital merely for non- production of directors unjustified
ITAT condones Appeal filing delay due to fault of CA
Transfer Pricing Case Analysis on Inclusion / Exclusion of comparables
No disallowance u/s 14A in absence of exempt income
LTCG tax payable on Transfer of client relationship & goodwill by CA firm
Deduction u/s 80IC allowable in absence of splitting or reconstruction of existing business
TDS u/s 194H not deductible on discount to prepaid card distributors for SIM card supply
Activities of Trust cannot be termed as Commercial for mere Surplus earned by it
CIT(A) cannot tax a new source of income which was not part of original assessment
Sec. 56(2)(viia) applies only to bogus capital building & money laundering cases
Reassessment order passed without disposal of objections raised by assessee is invalid
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.
