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.
Addition of Share Application Money deleted as Identity & Genuineness of Shareholders proved: ITAT Delhi
Amount received as subscription charge reimbursements not to be considered as ‘FIS’ under India-US DTAA or u/s 9(1)(vii)
Filing of Form 10B is a procedural requirement & should not negate substantive claim of exemption
No Penalty for Misreporting Without Malafide Intent: ITAT Delhi
Stay Application Against Trust Registration Cancellation Rejected: Irreparable Loss Not Proven, ITAT Delhi
Condition of ‘make available’ not satisfied hence technical service not taxable: ITAT Delhi
ITAT rejects Bad Debt Claim in respect of Loan to related entity by NBFC
Employee’s contribution to EPF/ESI Disallowed if Paid Late: ITAT Delhi
Amount paid by Donor as well as Holding Period of previous owner is required for purpose of computing capital gain in case of ‘Gift’
TDS on unfinished work deductible post receipt of 100% revenue of project: ITAT Delhi
CIT(A) cannot pass ex-parte order without affording opportunity of being heard: ITAT Delhi
Addition of excess stock merely based on recorded statements untenable: ITAT Delhi
Right to collect toll is intangible asset & eligible for 25% depreciation: ITAT Delhi
Tax not leviable on LTCG earned by Mauritius company on sale of share: 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.
