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.
TDS u/s 194A deductible on interest paid by subsidiary to holding company
Interest income on income tax refund chargeable @10% as per India-Japan tax treaty
Amendment to section 14A by Finance Act, 2022 applies Prospectively w.e.f AY 2022-23
Interest from surplus fund investment is taxable under ‘Income from other sources’
Loan or advances to shareholder which further benefits company not covered within ambit of deemed dividend
Penalty u/s 271(1)(c) not imposable for application of section 50C of Income Tax Act
Expenditure of customer contracts & assembled workforce which will give enduring benefit is capital in nature
Leasing or hiring of Rigs are taxable as business profit u/s. 44BB of Income Tax Act
Non-inclusion of interest income for misplace of fixed deposit is illogical argument
Section 54F Exemption cannot be denied on residential property acquired by other than sale deed
Shortage towards principal is allowable as bad debt In lending business
Insolvency & Bankruptcy Code, 2016 has an overriding effect on all acts
Assessment order violating directions of DRP is liable to be quashed
Sale of property taxable under capital gain as property held for considerable longer time period
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.
