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.
ESOP expense to acquire share of parent company allowed when actual payment done to parent company
TDS not deductible on interest on savings bank account and compulsory deposit account
Reopening of assessment without assessee’s failure to disclose full and true material fact is unsustainable
Adjustments on debatable/ controversial issues by way of intimation u/s 143(1) is not permissible
Agreement having strong root of matter cannot be brushed aside
Interest on enhanced compensation u/s 28 of Land Acquisition Act, 1984 is exempt
Penalty u/s 271(1)(c) unsustainable as issue already decided in assessee’s favour
Exclusive Motors cannot be construed as a dependent agent PE of CCPL
R&D Expense as percentage of turnover or profit is revenue in nature
Section 32AC deduction eligible on Generation of Electricity
Rule 11UA(2) is applicable to unquoted equity shares & not to preferential shares
Global Trade Development Activity Expenses allowable: ITAT Delhi
Cash payment for Purchase at remote locate & desert of Rajasthan allowable- Section 40A(3)
ITAT directs fresh hearing against ex-parte order- Imposes Cost on Assessee
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.
