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.
Addition based on statement recorded u/s 133A without considering evidences is unjustified
Violation of section 194C(7) doesn’t attract disallowance u/s 40(a)(ia) as section 194C(6) duly complied
No Opportunity for Cross Examination: ITAT deletes Addition
Common Maintenance Charges cannot be treated as part of rent for TDS
Huawei India is permanent establishment of Huawei China in India
Addition for cash deposit during demonetization period by housewife of upto Rs. 250000 is invalid
Denying eligible deduction u/s. 11 of Income Tax Act on technical basis is unjustifiable
ITAT allows benefit of CBDT Instruction with regard to jewellery of grand-mother
Deriving Arm’s Length Price without resorting to any prescribed method is unjustifiable
Till Business commencement all expenses for Business set-up will be treated as Capital Expenditure
Reimbursement of cost received by assessee, cannot be treated as FTS
Cash gift at the time of marriage supported merely by affidavit – ITAT confirms addition partially
Expenditure relating to project are revenue expense allowable u/s 37 of Income Tax Act
Clinical trial expenditure incurred solely for business purpose is allowable
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.
