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.
If AO objects to admission of additional evidence, then CIT(A) should give categorical finding in terms of Rule 46A for admission thereof
When the company is under liquidation, appeal could only be filed by official liquidator
Even if Rule 8D not applicable, indirect expenses which may be attributable on a reasonably proper basis can be disallowed
US based company engaged in the business of money transfer does not have a Permanent Establishment in India under the India-USA tax treaty
Assessee to whom DTAA applies, the provisions of Income Act shall applied to the extent they are more beneficial to the assessee
Addition U/s. 68 for non reply of Notice U/s. 133(6) – ITAT remanded matter Back to A.O.
ITAT reduces addition made by AO after rejecting the books of accounts
If the entire demand had been deleted the penalty imposed too deserves to be deleted
If business was set up during the year Assessee entitled to benefit of carry forward of business loss and depreciation
Genuineness of transaction when identity of the share holders has not been established and notice u/s. 133(6) remained unserved
Appeal filed by the assessee liable to be unadmitted/dismissed, for non attendance
For rejecting the view taken in earlier assessment years, there must be a change in the fact situation or a material change in law
No addition can be made U/s. 68 if Assessee furnished Acknowledgement of Income Tax Returns of persons who advanced money
Section 271(1)(c) – CA’s Opinion Does Not Make Claim Bona Fide
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.
