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.
ITAT Allows Section 80-IAB Deduction for Car Parking, Health Club, Food Court & Interest Income
NCDs Redemption, No Income Escapement: ITAT Delhi Rules in Favor of BCP Singapore
TDS under Section 194C Applicable to CAM Charges Distinct from Rent: ITAT Delhi
India-Korea DTAA Article 15(1): Korean Resident’s Salary for Services Outside India Not Taxable
Section 144C(4) – Assessment Order Time-Barred if Objections Filed After Limitation: Delhi HC
Punitive damage being negative restitution not allowable as business expense
Section 115-O Rate Applies for Additional Tax on Dividends to Non-Residents, Not DTAA Rate
Royalty u/s 9(1)(vi): Broadcasting rights for live event not chargeable to tax as royalty
ITAT Directs Re-Adjudication: Notice Issued in Individual Name Instead of HUF
Exceeding gross receipts threshold under IT Act Section 2(15) doesn’t warrant cancellation
ITAT Allows section 54 Deduction for property registered in spouse’s name
PCIT Central not competent authority u/s 12AB(1) to pass order on registration of Trust
TDS Claim Denied – ITAT Delhi Directs Re-examination
Assessment Order Without DIN/DN Quashed by 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.
