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.
Disallowance u/s 36(1)(va) on payment of PF/ESIC after the due date under the respective Labour Law was valid
Limitation period of six years for passing order u/s 201(3) is effective only from 01.10.2014
Cancellation of income tax registration u/s 12AA(3) justifiable as Government declared PFI as unlawful association
Receipt towards Supply of software and automated services are not taxable in India
TDS deductible u/s 194C in case of Common Area Maintenance charges
Addition u/s 69A sustained as nature and source of acquisition of property not offered satisfactorily
Expenditure towards transfer of share is allowable as per section 48
Service tax amount not routed via P&L doesn’t attract provisions of section 43B
Mere reflection of unexplained cash in books of accounts not valid ground to delete addition
Receipt under Master Franchise Agreement is not royalty or FTS or FIS
Solitary opportunity of only one day to respond to notice is against principles of natural justice
Remuneration including bonus to partners should be within permissible limit u/s 40(b)
Addition u/s 69A towards cash deposit unsustainable as it is income from PMGKY Scheme supported by valid declaration
Power incentive by West Bengal Government is capital receipts
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.
