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.
Centralized services fees cannot be treated as Fee for Technical Services and hence not taxable
TDS on EDC Payments to HUDA not deductible, Section 271C penalty not sustainable
Payment towards leasing/ hiring of equipment doesn’t constitute royalty
TDS deposit without actual deduction of TDS from payment is to be treated as income
Amendment to extend time limit for reassessment not applicable when notice was Illegal
Depreciation u/s 32 not allowable in respect of assets shared with sister concern
Profit sharing as provided in MOU is outside the purview of section 2(22)(e)
Foreign exchange fluctuation gain on redemption of shares at par is not taxable as capital gain
Generation of income not necessary for claiming business expenditure
Consideration towards right to use of brand name/ trademark taxable as royalty
Interest on home loan for house acquired for residence of directors is allowable
CAM charges cannot partake the character of rent – Section 194C TDS applicable
Section 54 exemption not Allowable if Builder not Started Construction
Addition u/s 69A merely based on unsigned agreement is 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.
