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.
Section 50C cannot be invoked if sale has not taken place
Notice U/s. 148 with Approval of Additional CIT instead of CIT is invalid
Bogus share capital: Relief cannot be given merely on basis of Ration Card, Voter ID etc
‘Month’ for TDS Default penalty means 30 Days, not British Calendar Month
Commencement of property construction prior to transfer of original asset not an impediment for section 54F exemption
Bank guarantee commission not liable to TDS u/s 194H
Keyman Insurance Policy Proceeds taxable on receipt basis
Section 54F not prescribes date of commencement of construction of house property
Due date for Filing Income Tax Return for HUF Partner- Belated return cannot be revised
Sec. 41(1) addition cannot be made for liabilities that had not ceased
Exemption to trust on Property used as Residence of Chairman & for charitable activities
No addition U/s 153A could be made in absence of incriminating materials with respect to disallowance
No specific provision requiring assessment U/s. 153A to be made after issuance of notice U/s. 143(2)
Penalty U/s. 271(1)(c) not justified without specifying the grounds in penalty notice
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.
