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.
Section 10A exemption- Approvals given by Directors of STPI is valid
Mere disclosure of additional income after Sec. 143(2) notice, does not amount to detection of concealment
In absence of exempt income, Section 14A disallowance cannot be added to Section 115JB book profits
Disallowance u/s 14A in cannot be made in respect of Audit Fees
S. 14A No disallowance towards exempt income earned on strategic investments
Penalty based on order passed in cursory & summary manner not sustainable
Disallowance u/s 40(a)(ia) for mere deduction of TDS under wrong section
Indexed cost of acquisition of gifted assets
Rent from Mobile antennae installed at terrace taxable as House Property Income
s. 50C – Circle-rate prevailing on the date of execution of sale deed is relevant & not the rate on registration date
If dividend is not received, disallowance u/s 14A cannot be made
Incorrect claim would not tantamount to furnishing of inaccurate particulars
Maxim of “audi alteram partem”cannot be sacrificed at the altar of administrative convenience or celebrity
Most TP Audit Report by CAs unreliable with pathetic professional work
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.
