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.
Dividend Taxable if Company from whom it received has not paid dividend distribution tax
Penalty cannot be levied merely because an amount is not allowed or taxed as income
ITAT deletes Addition for unexplained cash credit in the form of Share Capital & Share Premium
For imposition of Penalty U/s. 271(1)(c) in Assessment U/s. 153A, original return of income filed u/s 139 cannot be considered
Mere Retracted statement cannot form the basis of reopening
Mere Statement recorded during survey cannot be the sole basis for making addition
Agricultural receipts, duly shown in past & accepted by dept, cannot be added as cash credits
Share Application Money – Primary burden is on AO to show that same is unexplained cash credit
No disallowance of lawful expense for mere non-compliance with Company law provisions
Deduction of Depreciation as well of Capital Expenditure in Case of Trusts not amounts to double deduction
Rebate of STT paid u/s 88E available against tax calculated u/s 115JB
AO cannot object submission of additional evidence if same is accepted by CIT(A)
Penalty not leviable on issue on which a substantial question of law has been framed by HC
ITAT admits Linkedin Profile as additional Evidence
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.
