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.
Reassessment for Pre-CIRP Period Quashed as Resolution Plan Bars Fresh Tax Proceedings
ITAT Delhi Quashes Reassessment Because Section 148 Notice Was Issued to Deceased Assessee
Gift of property to wife not colourable device to taint claim of exemption u/s. 54F
Broad functionality insufficient while selecting transactions/entities for transfer pricing comparables
ITAT Delhi Quashes Search Assessments as Section 153D Approval Was Mechanical
No DAPE Where Distributors Act on Principal-to-Principal Basis ITAT Delhi
Oracle India P. Ltd. not permanent establishment of Oracle Systems Corporation
Section 68 Addition Cannot Be Sustained When Loans Are Received and Repaid Through Banking Channels
ITAT Delhi Allows Exemption Because Trust Required to File Form 10BB, Not Form 10B
Parallel Assessment Proceedings Illegal, ITAT Quashes Reassessment Order in Case of Lalit Modi
Reassessment Quashed Because Notice Issued to Non-Existent Company After LLP Conversion
No TP Adjustment on AE Receivables as Company Charged No Interest from Both AE and Non-AE Customers
Investment Cannot Be Treated as Income Merely for Alleged Section 13 Breach: ITAT Delhi
Subscription Fee for Database Access Not Royalty as No Copyright Rights Were Transferred: ITAT Delhi
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.
