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.
Issuance of notice U/s. 153C is mandatory for assessment u/s. 153C
ITAT directs CIT (A) to condone delay in e-filing of Appeal due to technical issues
Assumption of jurisdiction U/s. 153A invalid if No incriminating material found
No adverse inference can be drawn on Failure to offer cross-examination of persons whose statements are relied
Purchase & Sale of Group Company share cannot be treated Bogus if same was done to book loss and off-set capital gains
Section 12AA registration cannot be denied by giving vague reasons
No penalty for delay in TDS return filing due to reasonable cause
Corpus fund cannot be taxed even if registration u/s 12AA has not been granted
Personal use of expense incurred cannot be attributed without Sufficient Proof
Mere Sharp share price movement not enough to infer that assessee manipulated share price
S. 153C List of shareholders maintained by company cannot be said to be belonging to such shareholders
House Property which cannot be let out is not taxable on notional basis
Gain on Sale of Mutual Fund is Capital Gain: ITAT Delhi
TDS not deductible on payments of Roaming Charges
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.
