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.
Disallowance U/s. 14A cannot be made if Assesseee suo motto disallowed the expenses in excess of working U/s. 14A r.w. Rule 8D
Adjournment of hearing with pre-information does not allow CIT (A) to dismiss appeal decide the issue exparte
Appeal filed ignoring monetary limits prescribed U/s. 268A could not be entertained
Deemed dividend can be made applicable only in the hands of registered shareholders
Valuation of closing stock of finished goods at realizable value/sale price not amounts to understatement of closing stock
Appeals should Not Be Filed in Cases Where Tax Effect not Exceeds Monetary Limits
Statutory notice issued by an Officer who had no valid jurisdiction for the assessee is invalid
Passing of ex-parte without giving hearing to Assessee would constitute violation of natural Justice
Duty drawback is to be allowed under section 10B
Self serving recitals cannot be accepted as true Unless the assessee proves it
Section 2(15) Hostel accommodation provided to various invitees could be considered as commercial activity?
CIT Cannot Deny Registration of Trust U/S 12AA without Examining Activities & Objects of Trust
271(1)(c) : Penalty cannot be imposed merely because assessee didn’t objected to addition
Pre-liquidation period assessment cannot be completed ex-parte during liquidation period
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.
