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.
Advance to Director for Sale of Land cannot be treated as Deemed Dividend
Notice served by affixture without independent person being witness is invalid
Section 33BA: TDS not deductible on Interest on Site Restoration Fund
Tax not leviable on Subsidy from State Govt under ‘Capital Investment Subsidy’
Penalty not justified for non-deduction of TDS on Lease rent due to Reasonable Cause
Addition not justified for mere non-compliance of inquiry U/s. 133(6) & of summons issued U/s. 131
Payment of Arbitration Award cannot form part of Cost Base for Margin Calculation
Section 153C Assessment is without Jurisdiction if documents seized not belongs to Assessee
TDS U/s. 194J not applicable on Fee for allowing use of technical System
Penalty cannot be levied on suo-motto additional wealth declared in revised belated return
Sec. 12AA Training in rock climbing, mountaineering, bag-packing, kayaking, sailing and rafting is educational activity
TDS U/s. 194H not deductible on bank guarantee commission
No Penalty on Income disclosed during survey and also in return filed U/s. 153A
Penalty not leviable for mere disallowance of claim made by Assessee
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.
