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.
Depreciation on brand value allowed taking it as an intangible asset
Section 147 Approval to reopen with mere words “Yes. I am satisfied” not valid
Penalty cannot be imposed without there being a clear specific charge
Registration U/s. 12AA & sanction u/s 80G(5)(vi) cannot be declined for non-allowability of exemption claimed by the Assessee
Possibility of personal use of car cannot be ruled out in case of consultancy services from residence
For imposition of penalty law in force at the time when the return was filed would be applicable
Addition U/s. 68 for bogus share capital not justified for mere non-response by shareholders to summon U/s. 133(6)
Assessment framed by AO on non-existent amalgamated company is void ab initio
ITAT confirm additions for unaccounted cash deposited in bank a/c jointly held with accountant
Reasonable foreign travel expenditure on grounds of commercial expediency allowable as deduction
Penalty leviable on Income disclosed voluntarily when Assessee had no explanation to offer
Mere holding of Agricultural land not proves earning of agriculture income
Registration U/s. 12AA cannot be denied for non-filing of returns and audited accounts
Depreciation on Motor Car cannot be disallowed partly on Personal use assumption
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.
