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.
No Section 14A Disallowance if No Expenditure Claimed in P&L accounts
Jurisdictional AO has jurisdiction to entertain rectification application filed u/s 154
Rental & Service Income Classification Mustn’t Change on Mere surmises
No disallowance of Transport commission expense solely for cross-verification absence
ITAT Denies SEZ Developer Section 80IAB Deduction on Food & Beverage Sales Income
Service Income Misclassification Doesn’t Make it a Donation
TDS u/s 195 not deductible on commission paid to foreign agents for procurement of orders
Depreciation on right to build and operate tool road is admissible as intangible asset
Infrastructure development of leased property expenditure is revenue in nature
Undisclosed overseas bank account matter remanded back as consent waiver form signed
Communication relating to assessments, appeals, orders without DIN are null & void
Section 148 Notice Void if AO Doesn’t examine Assessee’s Filed Return
Reselling of Hardware and Software Not ‘Royalty’ under India-Singapore DTAA
Depreciation u/s 32 not available in absence of any business activity
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.
