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 notice u/s 271(1)(c) without specifying exact limb is bad-in-law
Section 40A(2)(b) Disallowance for Assumed Higher Sub-contracting Income is unsustainable
Booking fee collected from non-resident airlines not taxable as royalty
ITAT upholds deletion of additions which was made for Fall in GP Ratio
Deletion of understated sale consideration by CIT(A) without dealing in fundamental aspects cannot be countenanced in law
ITAT Delhi dismisses revenue’s appeal due to low tax effect
Sale of software not containing any element of service not fall under FTS
Addition u/s 68 towards unexplained cash credit unjustified as source of credit entries explained
Disallowance of foreign travel expenditure justified as business expediency not proved
‘Mark to Market’ loss on forward and further contracts are not contingent in nature
Law Doesn’t Mandate establishment of Nexus Between Interest-Free Funds & Exempt Income Investments by assessee
ITAT Delhi Dismisses Revenue’s Appeal on Low Tax Effect
Addition u/s 69A deleted as receipt of gifts in cash on various occasions is common in India
Penalty u/s 271(1)(c) not leviable in absence of concealment of particulars of income
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.
