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.
Proceedings u/s 153C void ab initio, where AO of searched person failed to rebut presumption that seized document belongs to other person
Defunct companies at the time of assessment have resurrected back to life after statutory compliances were fulfilled, addition u/s 68 sustained
Transfer Pricing: Captive unit bearing limited risk cannot be compared with a giant company having full fledged risk
Free samples of medicines to medical practitioners not covered under gift, no disallowance u/s 37
Registration u/s 12AA not to be denied to a trust not having any formal deed of trust, even oral deed may suffice
Time limit u/s 92CA (3A) being mandatory, no transfer pricing adjustment sustainable on time barred TPO order
No estoppels in law for correctness, inadvertently included comparable may be argued in later proceedings
Penalty cannot be levied where R&D Expenses not allowed for non-receipt of approval form DSIR
Intent to reduce tax liability need to be established before invoking explanation 3 to section 43(1)
Reassessment without application of mind and examining the facts is invalid and liable to quash
Income attributable to activities carried out outside India is not taxable in India
Penalty U/s. 271(1) (c) not attracted on addition U/s. 14A on debatable issue
Addition cannot be justified u/s 68 merely because creditors were not produced before AO
No Penalty on Tax Audit Report Obtained on last day of due 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.
