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.
Deduction U/s. 80HHF available on sale not on Production or mere allotment
Section 145A have disabled the assessee from frequently changing the method of valuation of the stocks
Treatment of profit on sale of shares when Assessee hold shares for more than 12 months
Loss on purchase and sale of units of mutual fund cannot be treated as speculation loss
S. 14A disallowance to be made even if no tax-free income: Special Bench Delhi
Deduction to be allowed under any other provision of Chapter VI-A with the heading ‘C’ is to be reduced by amount of deduction allowed u/s. 80-IB/80-IA
Not allowing cross examination is procedural defect and will not make an assessment null and void
Brokerage paid on renting of property not allowable u/s. 23 and 24 of the Income Tax Act
Profit on transfer of Indira Vikas Patras before maturity is capital gain and tax is chargeable
Assessing Officer cannot change nature and character of income under section 143(1) of IT Act, 1961
Income cannot be assessed as "income from house property just because income is attached to immovable property
Rectification of order passed by tribunal under section 254(2) of IT Act, 1961
Mere enquiry about any loan/gift does not tantamount to detection of concealment of income
The contingent or non-existing liabilities which were claimed and allowed under section 143(1)(a) would amount to income escaping assessment
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.
