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.
Revision u/s 263 unsustainable for mere difference of view
TDS Credit shall be given for Assessment Year for which Income is Assessable
‘Security Premium Reserve’ not part of accumulated profits u/s 2(22)(e)
Loss incurred on hedging transaction to safeguard foreign currency fluctuation loss is not speculative loss
Tax benefit of India-UK DTAA available to LLP on Indian engagement income
Interest received on enhanced compensation under section 28 of Land Acquisition Act, 1894 is not taxable
As main business includes letting of property income from same is taxable under Income from Business
TDS not deductible on Roaming Charges under section 194J
25% disallowable on ad-hoc basis cannot be considered as reasonable/rational
TDS credit cannot be denied on the ground of Technical/Typographical errors
TDS on Common Area Maintenance (CAM) charges deductible under Section 194C
Interest on FD kept as security for performance guarantee is business income
Freight/ logistic support service is not FTS/ FIS and hence not taxable in India
ITAT allows interest expenses claimed based on merchandise system of accounting
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.
