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.
Section 68 not apply to outgo or payment on account of expenditure
Interest expense on loans borrowed during the course of real estate and finance business is allowable: ITAT Delhi
Reopening of assessment u/s. 148 based on reason to suspect is unsustainable-in-law: ITAT Delhi
ITAT Allows ESOP Expenditure claimed Within Section 139(5) Time Limit
Physical rendition of service in India required as virtual service PE not considered under India-Singapore DTAA: ITAT Delhi
ITAT allows Product Development Expenses & Liquidated Damages
Reopening u/s. 148 merely based on investigation report is unjustifiable: ITAT Delhi
AO cannot resort to estimation of gross or net profit without rejecting books
No Section 80IC deduction if Audit was not completed on or before filing ITR
ITAT Delhi quashes reassessment initiated by AO on incorrect facts
Business Transactions Shouldn’t be treated as Deemed Dividend: ITAT Delhi
Addition for Consignment Sales Commission Unwarranted if same duly reflected in P&L account
DCIT Vs Hindustan Thermal EPC: No Disallowance for Business Loss – ITAT Delhi
If Payees Accounted for Received Amounts & Paid Taxes, Assessee Not in Default under Sec. 201(1)
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.
