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.
Additional Evidence under Rule 46A must be allowed for reasonable cause
Section 153C not applicable in absence of satisfaction recorded in the case of person searched that document belongs to the Assessee
S. 263 CIT cannot set aside Assessment order passed after proper examination, inquiry & verification
Addition cannot be made for mere non presence of purchaser of land before AO
Assessment initiated and framed in name of deceased is void
Satisfaction must be recorded before invoking provision of section 14A read with Rule 8D
ITAT restored Matter to CIT(A) for lack of jurisdiction
Section 292C: Onus Shifts to Revenue Once Assessee Rebuts Presumption
Penalty u/s 272B cannot be imposed if there was reasonable cause of failure to quote valid PANs
Assessment is liable to be quashed in absence of issuance of notice u/s 143 (2)
Interest earned on Escrow Account shall be treated as income from business not from other sources.
Mere cessation of liability not results into fit case of sec. 41(1) of Income-tax Act
Initiation of penalty u/s 272A(2)(k) starts from date of issuance of notice
Estimation of income without any basis by Assessing Officer is not valid
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.
