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.
Indexation Benefit for Acquisition Costs Based on Payment Year’s Index: ITAT
Amount received mistakenly and returned back with interest is allowable as deduction u/s 37
Imposition of penalty u/s 271(1)(c) without specifying the limb is bad-in-law
Income from technical handling services from IATP members not taxable in India
Receipts from sale of software licenses are not royalty income
Section 194H doesn’t apply on sells of pre-paid SIM at discounted price to distributors
Addition of unexplained cash credit unsustainable as genuineness and creditworthiness proved
Supply of rolling stock not taxable in India as transfer of title took place outside India
Addition of trading loss on sale of tools and dies unsustainable
Addition of unexplained cash credit u/s 68 not sustained as nature and source explained
Adoption of lower FMV based on DVO report unjustified as specific feature of property not considered
Section 56(2)(viib) Not Applicable to Non-Resident Share Premium: ITAT Delhi
No Addition U/s 68 In Hands of Firm For Capital Contribution By Partners
Amendment brought to Establish Source Of Source For Loans Is Effective From 01.04.2023
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.
