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.
Penalty cannot be levied for difference in Income with form 26AS due to TDS deduction on Service Tax Component
Loss on Mutual Fund sale is Business Loss for assessee engaged in share trading business
ITAT clarifies period of limitation for filing rectification application U/s. 254(2)
Amount offered for tax in earlier year cannot be taxed in subsequent year
No Interest on Late TDS Payment due to System / Connectivity issues at Bankers’ End
ITAT Confirms Penalty for not attending SCN related to Undisclosed Swiss Bank A/C
Foreign Business Tour by Non-Employee Director/Shareholder of Company not taxable as Perquisite
Assessee not liable for delay in TDS credit due to system/ connectivity issues
Commission paid against Guarantee by Directors in violation of RBI guidelines is not allowable
ITAT cannot allow AO to cover up the deficiency in its case
Protective assessment without substantive assessment is invalid
Sale of Leasehold Rights taxable and Section 50C applicable
No S. 271(1)(c) penalty unless there is evidence beyond doubt of concealment
Notice U/s. 153A issued without search is bad in law
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.
