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.
Addition based on bald statement u/s 153A is unsustainable in law
AO venturing outside the scope of limited scrutiny without prior approval is bad in law
Exclude CSR expenses to book profit for computing book profit u/s 115JB
Date of TDS payment would be date of handing over of cheque to banker
Once TDS Element is Reflected in Form 26AS AO cannot allege that parties are not genuine
Annual lease payment to NOIDA Authority liable to Section 194I TDS
TDS credit cannot be denied in the year in which corresponding income been declared
TDS on common area maintenance charges & Rent paid to distinct companies
Addition brushing aside Certificate issued by DDIT (Exemptions) is untenable in law
Rule of consistency cannot be followed due to leakage of revenue
Interest on loan for advance towards development of land is capital expenditure
Sale of software products/licenses is not royalty and hence not taxable
Penalty u/s 271AAA leviable on additional/undisclosed income accepted via statement u/s 132(4)
TDS not deductible on IT support service in absence of gaining technical knowledge
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.
