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.
Notice issued in the name of amalgamated company is void
ITAT hauled up AO and DRP for ‘Blatantly frivolous & unsustainable’ additions
A.O. is not only an adjudicator but also an investigator
A mere diference is perception of CIT & AO cannot make the order erroneous & prejudicial to the interest or revenue
Loss from a Business Activity cannot be disallowed for mere non mention of that Activity in Form 3CD
S. 68 Addition based on mere report of Investigation Wing not sustainable
Share broker business commences the day on which assessee files registration application with NSE
Cash seized during search cannot be adjusted against advance-tax liability
Payment of related Indian income tax by recipient foreign entity and disallowance for payment made without deduction of TDS
Validity of order u/s 263 on a issue on a issue on which CIT (A) has already decided in favour of Assessee
Reopening based on information received from Investigation Wing, without application of mind not sustainable
Information from investigation wing is only a prima-facie material and not conclusive
Section 69- Addition for cash deposited in bank after long period of withdrawal not justified
Deduction U/s 80IC can be claimed, despite no chemical change in composition of the raw material during manufacturing process
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.
