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.
Actual wastage cannot be compared with fixed standard because of various factors
If addition itself Set aside, there cannot be penalty for concealment
Onus on Assessee to Prove bank A/c do not belong to Assessee or is Bogus
S. 292BB – Assessment can not be annulled If no objection regarding valid service of notice was taken before completion of assessment
A.O. can not make the additions deleted by Appellate Authorities while Passing order U/s.154
A.O can not estimate Higher G.P. ratio without Specific Reasons
No Penalty on Income surrendered with condition that no penal action shall be taken
Commission paid to director was not in lieu of dividend and therefore allowed u/s.36(1)(ii)
Additional Depreciation can not be denied on the ground that electricity is not an article or thing
Section 234B Interest cannot be levied on Non Resident for failure on the part of payee to deduct TDS
Section 14A – Onus on AO to show expenditure incurred to earn tax-free income
Despite borrowing, gains on shares assessable as STCG & not business profits
TPO Cannot question business purpose of transaction
Foreign Permanent Establishment profits may be taxed in India
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.
