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.
LTCG cannot be treated as turnover to deny benefit of Section 47(xiiib)
ITAT declines to Condone Delay as no justification for delay furnished
No Tax on Grant received by Trust for participation in particular events outside India
Employees contribution to EPF and ESI before due date of return is allowable as deduction
TDS credit allowed on Commission Income as it was not ‘Managerial Service’ under India Germany DTAA
No Section 194C TDS on payments to agents of foreign shipping companies
Additional depreciation u/s 32(1)(iia) allowable on power generation activity
Interest on late payment of TDS not allowable as business expenditure
No section 40A(3) Disallowance for cash payment to Agricultural Land Seller on his insistence
Section 249(4)(b): Appeal cannot be submitted when ITR was filed
No addition when no evidence about expenses being bogus in nature
Due date of Payment under section 43B in case of Transfer pricing Audit
Money lender not present at the address proves lack of genuineness of transaction
Section 194IA is qua each transferee and not qua aggregate consideration
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.
