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.
Lower of unabsorbed depreciation and business loss allowed as set off against current book profit
Payment of IUC Charges is not “Fee for Technical Services” or “Royalty”
Purchases cannot be held bogus merely based on inference from circumstances
Fees received towards live transmission not taxable as ‘royalty’ in terms of section 9(l)(vi)
Reasons for reopening found to be non-existent, such defect is not curable by applying section 292B
Retrospective effect to provisions of section 56(2)(vii)(b) of Income Tax Act unjustifiable
Individual resident of 60 years or more not having business income is not required to pay advance tax
Sale of copyrighted article cannot be treated as royalty under Article 12(3) of India-USA DTAA
Provision of SAP and IT support service not covered within FTS is not taxable in India
Arbitration settlement amount received in relation to project office in India is taxable
AO cannot shift burden on assessee to explain recipient of inadvertent receipts shown in 26AS
Provisions for rent is governed by Section 194I & CAM charges by Section 194C
Revision of order not being erroneous & prejudicial to interest of revenue unjustified
Initiation of reassessment proceeding by mere putting a seal as approving statement not sufficient
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.
