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.
Addition invalid when no incriminating material was unearthed during search
Addition U/s 68 cannot be made if assessee not maintain any books of Accounts
Exemption U/s 10(23C)(iiiab) to assessee-society imparting skill training to students to get placements allowable.
LTCG can’t be treated as bogus for mere astronomical rise in share price
Sales surrendered outside books can only be added as undisclosed income and not entire sales
Payment not made to related party cannot be disallowed U/s. 40A(2)
AO need not refer to DVO if he accepts property valuation of registered valuer
Retrospective application of CBDT Circular clarifying no TDS to be deducted for Bank Guarantee Commission
Section 195 TDS not to be deducted on routine support services as it is not FTS under India UK DTAA
Loss on Sale of Shares of Subsidiary Company is a Business Loss
Foreign travel expenses by law firm for pleasure tour by counsels & family not allowable
No addition can be made for mere non-production of directors of shareholder companies
Transaction not Bogus for mere non-existence of parties at given address
Section 269SS not applies to loan transaction between husband and wife
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.
