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.
Valuation of shares following Discounted Cash Flow Method should be accepted
Section 147 assessment proceeding invalid if no valid service of notice
Land appurtenant to building – No rider under section 54 on size of land
Support services and reimbursement of expenses not taxable in India in terms of India-USA DTAA
Bogus Purchase: ITAT restores matter to CIT(A) for re-adjudication
In absence of FTS clause Income is chargeable as Business profit & not taxable in absence of PE
No Section 271(1)(c) Penalty on Unsustainable Claims
Subscription received towards Cloud Services is not royalty income
No penalty u/s 271(1)(c) if the mistake was bonafide
Disallowance u/s 40(a)(ia) unsustainable as TDS not deductible on bank commission
Unexplained credit sustained if nature of credit not proved
ITAT quashed Reassessment based on borrowed satisfaction & without independent application of mind
Compensation for Settlement of Encroachment on Property not allowable without Evidence
ITAT deletes addition for TDS payable at year end made to Income of Legal Firm
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.
