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.
Non-furnishing of balance sheet cannot lead to presumption that there was no cash in hand
Reopening on the basis of vague / uncertain information on Accommodation Entry not valid
Assessment completed without issue of notice u/s. 143(2) was invalid
CIT-DR Accuses ITAT of Hurrying & Burying Justice; ITAT initiated action for contempt
Imparting of yoga training by Baba Ramdev Trust is charitable educational object
Receipt of Arrears by lawyer who stopped his practice on being elevated as judge not taxable
TDS U/s. 194C applies on Bus rent paid by assessee school to transporter for carrying students
Denial of additional claim for non claim of the same by filing Revised Return not justified
Assessee discharges his initial onus if he duly furnishes PAN, B/S, COI, Confirmation & bank a/c of creditor
S. 14A Mere incorporation &receipt of share application money cannot be said to be commencement of business
Unless the services are offered advances cannot change the nature from ‘advance’ to that of the ‘receipt'
Rule 46A – Additional Evidences cannot be accepted without allowing AO a reasonable opportunity to examine and rebut the said evidences
How to quantify income in case of admitted accommodation entry
Disallowance cannot be made u/s 14A , if borrowed funds not been used for making investments
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.
