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.
Amount paid to other charitable trust constitute valid application of income
OFCDs cannot be equated with ‘loan’ or ‘deposit’ U/s. 269SS
In case of completed assessments Addition not valid if no incriminating document found during search
Penalty cannot be levied on income assessed on estimation basis
Notional Interest & Deemed Dividend Addition for Debit Balance of Partners in Partnership Firm
Addition could be made only if some incriminating document was found during search
Disallowance on account of bad debt & advances written off not justifed
Tax Implications of Foreign ESOPs to expatriate employee of foreign company In India
Subsequent reversal of the legal position by judgment of Supreme Court does not authorize the department to reopen the assessment
Jurisdiction u/s 263 can be excercised if AO fails to inquire in respect of payments liable to TDS
No s. 271(1)(c) penalty if explanation given by the assessee is unproved but not disproved
AO To Decide If Deloitte Haskins Is a Valid Partnership Firm
Pen drive is admissible evidence in Income Tax Proceedings
Lump sum amount received from ex-husband as alimony is not taxable
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.
