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.
Time Limit to initiate proceedings u/s. 201(1)/201(1A) Prior to amendment of s. 201(3) vide Finance Act, 2009
Paying Tax on concealed income not enough to avoid penalty
No Disallowance U/s. 40()(ia) for Shortfall in deduction of TDS due to difference of opinion
ALV of Property will be Nil if it was let out in earlier years but lying vacant in previous year
Penalty Justified for Failure to Explain source of Credit in the name of Partners
Assessee cannot request for recall of order passed by Tribunal unless he points out any mistake which is apparent from record
TP – No penalty for Using of Multiple year data to Compute ALP
Making of Natural Fragrance by mixing and steaming different floral/distilled oil, is manufacturing activity
ITAT set aside disallowance u/s. 14A as Assessee not provided complete details of expenses
No contravention of Rule 46A if CIT(A) sends document submitted by Assessee for Remand Report
Amount paid for violation of laws not allowable despite Compounding
S. 2(22(e) – Mere transfer of profit by a company cannot be treated as loan
Claim made Through invalid revised return can also be considered
Mobilization Charges from prospecting of oil and natural gas is to be taxed u/s. 44BB
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.
