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 for Jewellery within limits prescribed by CBDT circular not sustainable
CIT (A) cannot accept additional evidence without calling remand report from AO
s. 292B cannot save Assessment order passed without Notice u/s 143(2)
No Depreciation allowable on Non-Compete Fee paid to acquire a Going Concern
TDS U/s. 194C not deductible on Reimbursement of haulage charges paid by C & F agents
Notice U/s. 143(2) by AO not having jurisdiction over assessee is irrelevant
TDS U/s. 194J not deductible on interconnect usage charges
After rejection of books of accounts AO cannot make Addition U/s. 40A (3) & 68
Recording of satisfaction by AO of “person searched” is a condition precedent for AO of “other person” to acquire jurisdiction
Section 292 BB cannot cure delay in issue of Notice U/s. 143 (2)
Section 10AA deduction allowed in previous year can’t be denied in current year
Reassessment merely on DIT (Investigation) information is bad under law
In absence of any material change revenue not justified to take a different view of the matter
Mere change of head of income not amounts to furnishing of inaccurate particulars of income
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.
