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.
Assessment framed by AO on a non-existent company is a nullity
25% Depreciation allowable on License to run container trains on Indian Rail Network
Sec 153C: Mere hand written paper could not be construed as books of accounts
Advertisement expenditure should primarily be treated as revenue expenditure
S. 271(1)(c) Notice issued by AO without specifying grounds of penalty is not valid
Amount paid as R&D Cess to Government is allowable as deduction irrespective of ALP
Section 269SS not applies to Loan transaction between husband & wife
In absence of exempt income no disallowance under section 14A
Creditworthiness of investor company cannot rejected merely for declaring low income
Revenue cannot interpret an agreement in its own way to include other costs
CIT(A) should admit Additional evidence which are relevant and goes to root of matter: ITAT Delhi
If section 147 proceedings initiated after Income deceleration by Assessee than conclusion of non- voluntary return is untenable
Registration U/s. 12AA cannot be Rejected on the ground that trust formed to carry out CSR activities
Mere fact that addition has been made or confirmed does not per se lead to imposition of penalty
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.
