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.
Expenditure related to goods carriage taken on hire is allowed even if receipts taxed u/s 44AE
DVO applying CPWD rates instead of State PWD rates is untenable
ITAT allowed deduction of PF/ESI/EPF deposited late but paid before ITR filing
Reopening of assessment beyond four years period invalid as material facts disclosed fully
Salary by head office to expatriate employees working in Indian branch is allowable deduction
Reopening of assessment based on approval granted in routine/ casual manner is untenable
Penalty cannot Survive if relevant issues is been restored back to AO
Software Products Sale not Taxable as Royalty under India-Singapore DTAA
Cost of acquisition/improvement not allowable in absence of corroborative evidences
ITAT upheld addition for circuitatious rotation of unaccounted money
Addition deleted for Cash Deposits during demonetization out of withdrawals for Daughter’s Marriage –
Penal interest for delay in payment of lease amount allowable- ITAT allows capitalisation
Ad-hoc disallowance for absence of vouchers – ITAT directs AO to examine vouchers
FMV of shares cannot be determined based on circle rate of property
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.
