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.
S. 14A cannot be invoked if no regular activity in respect of Investment
Addition U/s. 68 not justified for mere allotment of Shares at Premium of Rs. 39900
No penalty for not declaring STCG due to bonafide mistake/clerical error
Satisfaction of need, rendition & benefit test is to be from assessee’s business point of view
Search Assessment in absence of incriminating material not valid
Benchmarking of Brand Royalty– Is aggregation an appropriate approach?
Construction companies in ancillary manufacturing can claim S. 80HH & 80I deduction
Can Non Resident Assessee avail 10% Tax rate on LTCG?
Reopening invalid if AO records satisfaction in mechanical manner & without application of mind
S. 153A Additions not based on incriminating material are invalid
Registration u/s 12AA cannot be denied on town Planning Activities continuing from earlier years
Non Furnishing of reopening reasons render reassessment invalid
Coaching Class Income of ICAI is exempt
Reopening for mere change of opinion not permissible 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.
