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.
Concessional Tax Rate Cannot Be Denied Solely for Form 10-IC Late Filing: ITAT Delhi
CAM Charges Attract TDS Under Section 194C and not Under 194J: ITAT Delhi
Income Tax Refund Interest payable up to actual date of refund issuance: ITAT Delhi
Section 56(2)(viib) Not Applicable to CCD Conversion Without Fresh Consideration: ITAT Delhi
Reassessment Beyond Four Years Invalid Without Finding of Failure to Disclose Material Facts: ITAT Delhi
ITAT Quashes Reassessment as Reasons Recorded for Section 148 Notice Were Unsigned
ITAT Delhi Deletes SLS Disallowance as APA Covered Intra-Group Services
ITAT Deletes Interest Disallowance as AO Failed to Prove Diversion of Borrowed Funds
ITAT Delhi Remands Transfer Pricing Case Due to Alleged Double Addition of TP Adjustments
Assessment quashed as Search Proceedings Completed Under Section 143(3) instead of 153C
No GP Addition if No Specific Defects Found in Books of Account: ITAT Delhi
Reassessment Invalid as AO Relied Solely on Investigation Report without Inquiry: ITAT Delhi
Channel Owner Companies not Comparable Due to Functional Differences: ITAT Delhi
ITAT Delhi Upholds Addition as Penny Stock LTCG Lacked Genuineness
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.
