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.
Technical know-how not made available- Sub-Contracting Charges Not Taxable as FIS in India
PF Payment on Next Working Day if Last Date Falls on a Holiday is allowable: ITAT
Matter already considered and decided by CIT(A) cannot be re-considered in revision proceeding
Disaster recovery playout services and up-linking services are not in nature of FTS under India-Singapore DTAA
Addition alleging rate difference of property sold without corroborative evidence unsustainable
ITAT direct AO to find Every Month’ Definition in Clause 38 of EPF Scheme from PF/ESI Authority
Section 12AA Registration can’t be denied for absence of Dissolution Clause
Goodwill acquired on Amalgamation is Eligible for Depreciation u/s 32 of Income Tax Act
Salary to Vice President allowable u/s 37(1) as proved that business activity of company still subsists
Interest on Compulsory Convertible Debentures deductible u/s 36(1)(iii)
Denial of deduction u/s. 54F by merely stating that constructed portion is small is unjustified
Adjustment of deferred shares based on value of ordinary shares upheld
AO changed foundation for levy of penalty – ITAT deletes penalty for inconsistency
ITAT Ruling on Reopening Based on Retracted Statement
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.
