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.
Liaison Office having active role treated as Permanent Establishment in terms of Article 5(2) of India-Germany DTAA
Mere listing of demand on e-filing portal not valid service of notice: ITAT Delhi
ITAT Upholds Addition for Commission Income from Accommodation Entries
Diamond Jewelry Included in Gross Weight, Not Added Separately to Wealth: ITAT
ITAT deletes addition made based on entries found in Hazir Johri software, as they were accounted in Tally
Receipts from Software Sale to Indian Entities Not Taxable under India-Singapore DTAA: ITAT Delhi
Absence of DIN Invalidates Section 153D Approval: ITAT Delhi
TRC issued by authority of Mauritius is sufficient tax residency evidence
Income from Indian Entities to Volvo Information Technology AB Not Taxable as Royalty: Delhi HC
Taxation should be based on real income & not hypothetical income: ITAT Delhi
Source for making or earning income of payer of FTS outside India is not taxable in India
Section 43B doesn’t apply to service tax not routed through P&L
Proviso to Section 56(2)(vii)(b): Stamp Duty Value on Date of Agreement applies
No Section 194J TDS if Consultancy Charges not exceeds Rs. 30,000: ITAT
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.
