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.
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
University Employee to be treated as Govt Employee for Tax Benefits
Damages for deprivation of use & occupation of profits is capital in nature not chargeable to tax
Depreciation not allowable on Govt approvals not creating any right
Contribution to PF under EPF Act allowable despite non recognition from I.T. dept u/s 2(38)
Penalty Order not become Invalid for mere wrong quoting of section
Revision U/s 263 justified if AO not carried out enquiry as specifically directed by ITAT
Medical Illness is reasonable cause for non-appearing on date
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.
