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.
Addition U/s. 68 for Receipt of share capital not justified when Identity, creditworthiness & genuineness proved
Delay in filing appeal with ITAT due to time barring assessment work not acceptable
Penalty for Delay in Filing TDS Statement- Non-Availability of Staff not a valid defence
Expenditure incurred on software eligible for depreciation @60%
Satisfaction of AO before invoking section 14A must for disallowance
Section 14A will not apply if no exempt income
‘Second leg contract’ cannot be denied applicability of section 44BB
Reopening based on change of opinion is not permissible under law
Penalty U/s. 271(1)(c) invalid if Not specifically mentioned in assessment order as to which limb penalty was imposed
AO cannot determine fair rent on the basis of extraneous consideration
Notice U/s 143(2) issued prior to furnishing of return in response to Notice U/s. 148 is invalid
Mere non production of Director of share holder company cannot justify addition u/s 68
Addition for Difference between incomes in TDS certificate and declared in return
ITAT explains law related to TDS on commission paid to non-resident agents
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.
