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.
Penalty U/s. 272A(1)(c) justified for deliberate defiance by assessee
ITAT allows Loss due to write off of Investment in Joint Venture
S. 147 AO should allow four weeks’ time to assessee after rejection of objections
Reassessment invalid if notice U/s.143(2) was not issued
TPO cannot conclude presence of international transaction u/s 92B merely surmises
S. 68: Private limited co cannot say that it has no clue about Shareholders
Where issue is a debatable legal issue, penalty U/s. 271(1)(c ) not leviable: PVR case
ITAT on Set-Off of Capital Loss via Sham Transaction against Capital Gain
Income from frequent Sale/Purchase of shares within small duration is business Gain
Determination of PE for Services Provided by Seconded Employees in India
Reassessment on mere audit objections without any tangible material is invalid
ITAT on Assessment of share capital/ premium as unexplained cash credit
Capital Gain tax payable on Sale of Land declared as non- Agricultural
Insurance Premium for Family Members of Employees is Business Expense
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.
