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.
No tax on distribution revenue received as ‘Royalty’ if same already offered as income under MAP
Disallowance of interest u/s 14A r.w rule 8D unsustainable as borrowed funds not utilized for making investment
Disallowance u/s 40(ia) for non-deduction on social security contribution to expat employees unsustainable
In absence of cogent explanation ITAT treats consultancy charges as FTS & upheld addition
Right tax has to be collected from the right person: ITAT Delhi
No tax on share premium when issued to Venture Capital Fund
Benefit u/s 54B not deniable on fact that property was valued as non-agricultural land for stamp paper
Section 292C being a deeming provision cannot be applied mechanically
Penalty u/s 271(1)(b) not leviable for non-compliance to statutory notice as notice not serviced correctly
ITAT deletes Addition for cash kept for Medical Emergency deposited during Demonetization
ITAT deletes part addition for Agricultural Produce considering reasonable quantum of sale proceeds
Section 54B exemption cannot be Denied for Agricultural Land Purchase in Wife’s Name
Assessee liable to equal tax on income from house property where joint owner’s shares not mentioned in sale deed
Notional interest on debit balance of partner’s account unsustainable as not specified in partnership deed
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.
