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.
No Deemed dividend on Transactions of receipt & payment on same date
Disallowance U/s. 40(a)(i) cannot be made for non claimed expenses
Reopening based on accommodation entry info from Income Tax Investigation Wing is Valid
Appointment of Special auditor U/s. 142(2A) at fag-end of expiry of limitation is illegal
Reopening invalid if reasons recorded for reopening the assessment are devoid of any application of mind
Assessment against Non-Existent Entity is nullity and void ab initio
Penalty U/s. 271AAA cannot be levied if not asked to substantiate Income Disclosed
In absence of incriminating material Completed assessments could not be interfered by AO during assessment U/s. 153A
Loss on Loan Foreclosure deductible while Computing taxable Income
Expenses cannot be disallowed merely for non-earning of revenue in relevant year
Penalty cannot be imposed based on Original Return in Section 153A Assessment
Unsecured Loan from relatives cannot be equated with Bank Loan
HUF cannot be a partner in partnership firm; Belated return cannot be revised
Remuneration to partners not allowable if Assessee fails to comply with section 184(2)
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.
