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.
Expense incurred by Trust for private parent company outside India not allowable
Income / Losses declared by Investor Companies not a Sole Criterion to examine Creditworthiness
Third part statement cannot be relied if No Opportunity for Cross-Examination was given
Gain on sale of Shares held for more than 12 months as investment is LTCG
Document related to transactions recorded in books cannot be considered as incriminating material
AO has no jurisdiction when reasons for initiation of Reassessment proceedings cease to survive
No penalty for mere non-reflection of Income surrendered voluntarily in ITR
Assessment by serving notice at wrong address: ITAT orders fresh adjudication
Derivative Transaction Loss is not Speculation Loss & can be adjusted against Business Income
Notice U/s. 148 unsustainable Once Arm’s Length Price Procedure Followed
Subsidy based on reimbursement of sales tax – revenue or capital receipt?
Mere Object clause in MOA not sufficient to claim rent as Business Income
Advance rent & security deposit cannot be treated as deemed dividend
Deduction U/s. 80P to cooperative society on Interest earned on FDs and saving bank deposit
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.
