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.
Running school buses for fees by Trust is not a commercial activity if same is incident to achieve main object of proving education
S. 194H TDS- Incentive paid by dealers to sub-dealers cannot be equated with commission
No Penalty U/s. 271AAA on Income surrendered during Assessment
Inclusion of Notional interest on interest-free security deposit in computation of annual value u/s 23(1)(b)
Treatment of interest income for deduction u/s 10B of Income Tax Act, 1961
Assessment reopened merely based on details already on record is invalid
Land with no agricultural activities situated within 8 km. of local municipal limits is capital asset
Income from agricultural land supervision is not agricultural income
Penalty u/s 272A(1)(c) can be levied for non-compliance of Section 131(IA)
Section 263 order without considering reply of Assessee is invalid
No Penalty for failure of Third Parties to submit PAN
ITAT confirms addition for Property purchased by Son from Mother (A GPA Holder) for not-explaining source of investment
Assessment cannot be made on dead entity
No Penalty on Additional surrendered Income if no specific query was raised by search party
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.
