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.
Receipts from “Sale of Software” not in nature of “Royalty” as per India-Ireland DTAA
No Section 40A(3) disallowance, if cash payment for purchase of agricultural land was due to commercial expediency
Non-filing of appeal changes character of protective additions to substantive additions
Reassessment without disposing of assessee’s objection is invalid
No Penalty under Section 271(1)(c) in absence of any Concealment
Section 194IA(2) exemption limit applies to each transferee separately
Bogus Capital gain: Order Without Cross Examination Opportunity is invalid
Special Audit reference U/s. 142(2A) without application of mind is invalid
Addition not allowed if based solely on Third Party Statement & if his Cross Examination not allowed by AO
Services intrinsic to mineral oil exploration are covered by Section 44BB
Reopening based on wrong facts Not Sustainable
Ad-hoc disallowance without pointing out any defects in books or vouchers not sustainable
Assessee Intention during purchase of shares is paramount to determine Tax Liability
Unabsorbed depreciation can be Set-off against income surrendered during survey
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.
