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.
Transfer of property to daughter through sale deed cannot be treated as gift
Reassessment for mere cash deposit info received through AIR is invalid
Two assets falling under different classes having same depreciation rate constitutes a single ‘block of assets’
Addition U//s 41(1) not justified for creditors paid in subsequent years
TDS not deductible on Reimbursement of expenses billed separately
MTM loss on forward contract as on balance sheet date not deductible as business loss
Re-Assessment under Wealth Tax Act without supplying reason for same is invalid
Income from Leasing of Retail Space in Mall is Taxable as ‘Income from House Property’
Deletion of Penalty in case of Bonafide belief supported by Factual Circumstances & Decision
No Penalty for claim which was allowed at one Stage and disallowed later on
Notice Mandatory to Pass Rectification Order U/s. 154
Section 54/ 54F benefit cannot be denied for mere non registration of sale deed
TDS not deductible on commission paid outside India for promotion of export sales outside India
Section 35D-Amortization of market research expense as preliminary expenses
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.
