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.
Re-assessment proceedings quashed as there was no nexus between reasons recorded and addition made
Exemption U/s. 11 to 13 cannot be claimed in absence of Registration u/s 12AA
Traveling Expenses on behalf of Associated Companies for which cost plus mark-up billing is done are allowable
No Penalty If determination of ALP not leads to any TP Adjustment, with no effect on income of assessee
Penalty proceeding invalid if Assessment order nowhere states specific charge of alleged concealment and / or furnishing of inaccurate particulars of income
S. 147 / 148 Non disposal of objection raised makes reassessment invalid
ITAT confirms Addition for substantial reduction in monthly rental amount
ITAT allows credit of TDS claimed in Return of Partnership Firm deducted under PAN of Partner
Addition for capital contributed by partner in assessee firm not justified
In absence of liability to pay advance tax, Interest U/s. 234B not applicable
Non-issue of notice u/s. 143(2) after filing of return makes assessment u/s. 143(3) /147 bad in law
CIT cannot treat AO’s order as erroneous and prejudicial to interest of revenue without conducting an enquiry and recording a finding
Order of AO not become erroneous merely because PCIT feels that further inquiry should have been made
Advance to Director for Sale of Land cannot be treated as Deemed Dividend
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.
