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 194C is applicable in case of Common Area Maintenance charges
Section 234A interest not chargeable if Assessee filed return within due date
Provisions of section 56(2)(viia) cannot be invoked on buyback of own share
TDS u/s. 194C @2% deductible on common area maintenance charges
Expenditure towards scholarship to a student not associated with company not allowable
Penalty u/s 271E mandatory due to repayment of loan in cash in excess of Rs. 20,000
Expenditure towards currency swap contract is allowable as deduction u/s 36(1)(iii)
Wrong mention of TAN in TDS deposit challan – ITAT allows relief
Delay in TDS return filing due to switchover to CBS system – ITAT deletes penalty
Assessment order passed in the name of non-existent entity is invalid
Addition of difference of share valued and valuation as per IT rules sustained as onus of proof not discharged
Counter guarantee with negligible risks cannot be compared with guarantee with high risk
Disallowance of job work expense without culpable evidence is unsustainable in law
Approval u/s 10(23C)(iv) cannot be withdrawn for violation of certain compliance conditions
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.
