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.
Income earned on job assigned at Indonesia cannot be considered a global income to be taxable in India
Addition u/s 69A sustainable for not providing satisfactory explanation of source of heavy denomination cash gifts
Subsidiary Company held as having Permanent Establishment in India
No further profit attribution to dependent agent PE in India as transaction with Indian AE is at arm’s length
Amount not being royalty cannot be brought to tax in India in absence of PE
Rent is subjected to TDS u/s 194I, whereas, CAM is subjected to TDS u/s 194C
Ad hoc disallowance of expense without specifying particular mistake untenable
CIT(A) directed to consider additional evidence as non-submission was due to serious ailment
TDS u/s 194C of Income Tax Act deductible on payment of Common Area Maintenance Charges
Penalty notice u/s. 274 r.w.s 271(1)(c) not specifying limb under which penalty proceeding is initiated is invalid
Deduction u/s 36(1)(va) available only if employees’ share is deposited by employer before due date
TDS on Monthly Remuneration to Guest Faculties
Royalty payment and R&D on royalty both allowable as revenue expenditure
Addition based on documents found at separate search at another person under 153A unsustainable
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.
