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.
No exemption for one SOP U/s. 23(2)(a) if property was not occupied by the owner
Mere allegation by investigation dept not sufficient to prove Bogus Capital gains from penny stocks
Income from services rendered in connection with domain name registration is assessable as royalty Income
Entertainment tax subsidy to meet cost of Multiplex Theater building and Machine is Capital Receipt
Addition on the basis of dumb/bald documents not sustainable
ITAT on Addition for difference in TDS Certificate and Return Amount to Income of Assessee following cash method of accounting
Ignorance of law is not excuse and cannot be a ground to avoid tax liability
Addition for deemed dividend in Section 153A assessment not sustainable in absence of any incriminating material
ITAT explains how accommodation entries are routed through shell companies as share capital to evade taxes
In absence of incriminating material Assessment U/s. 153A is without jurisdiction and additions are not sustainable
Unabsorbed depreciation not to be adjusted first in computation of deduction U/s. 10A
Appeal filed manually by legal heir cannot be dismissed if website does not allow online filing
No tax leviable on Gifts/Prizes/Awards/Rewards received by sportsman Abhinav Bindra
Addition cannot be made for mere non-production of Directors and non-furnishing of their residential address
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.
