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.
Business promotion expenditure incurred during the course of business is allowable expenditure
Assessee being a local authority is not chargeable to Income tax
Order passed against a non-existing company is liable to be quashed
Addition sustained as onus not discharged by the assessee
Taxing under capital gain can be burdened only when cost of acquisition is established
Withdrawing benefit of TDS on advance rent received unjustified: ITAT Delhi
TDS provisions not applicable on Year end Provisions in absence of ascertainable amount & identifiable payee,
Approval accorded u/s. 153D without application of mind is unenforceable in law
Reassessment merely based on information received from investigation wing is bad in law
Deduction towards bad debts written off available as part of sales amount not received
New property cost for exemption u/s 54 has to be as per collaboration agreement & sale deed
Disallowance u/s. 14A cannot be more than exempt income
Disallowance u/s 40(a)(ia) unsustainable as payment to non-resident not taxable in India
Expenditure relating to import of rubber process oil incurred for carrying on business is deductible u/s 37(1)
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.
