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.
Penalty Without Specifying Limb Under Section 271(1)(c) Quashed: ITAT Delhi
ITAT Delhi Quashes Section 271B Penalty: Clarifies Turnover for Commission Businesses
Proving debt become irrecoverable not required after 01.04.1989: ITAT Delhi
Addition merely on the basis of statement without corroborating material unsustainable: ITAT Delhi
Expense incurred by holding company on behalf of subsidiary company cannot be treated as deemed dividend
No reassessment on basis of invalid notice u/s 148, deleted additions of 6.93 Crores
No liability of TDS u/s 194 I if revenue was shared with Franchise without rendering of actual services
Reassessment u/s. 147 not justified as reasons recorded is plagued with several defects: ITAT Delhi
Revision order u/s. 263 sustained as assessment made without proper enquiry: ITAT Delhi
TDS not deductible on bandwidth charges remitted to foreign telecom service: ITAT Delhi
Business income earned by foreign entity not having permanent establishment cannot be taxed in India
No addition u/s 153C based on third party statements without having corroborating evidence
Excise duty refund under Incentive Scheme 2001 is capital receipt: ITAT Delhi
Claim of depreciation on metro project to collect fare being intangible asset allowed: 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.
