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.
Appeal cannot be condoned for delayed download of notice served online
Penalty not justified, if both assessment order & SCN failed to state specific charge
Completed Assessment cannot be opened if Incriminating Material not found during search
Deduction U/s. 80-IC on substantial expansion and initial assessment year
Exemption U/s. 11 cannot be denied merely for Running of bus by School to facilitate transportation of students & staff
Assessment against a non-existent entity is nullity in the eyes of law
Huge Investment with no Income Source: ITAT upheld Addition
S. 271(1)(c) Penalty notice is defective if not specifies a particular charge
Section 54F exemption cannot be denied for mere non-completion of construction by builder
TDS Not deductible on Passenger Service Fees Collected by Airlines
No addition U/s 68 in absence of incriminating material during search
Erroneous TDS claim not authorise AO to bring professional receipts to tax
Bogus Purchase: AO cannot ignore PAN, VAT Returns without any inquiry at his end
Section 10AA: Loss from eligible units can be set off against normal business income
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.
