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.
Expense on Benami Liquor License Fees not allowed
Sections 2(22)(e) not applies to loans from sister concern on commercial basis
ITAT deletes section 271C penalty in respect of EDC Amount paid to HUDA
No penalty for delay in filing STF Return due to late Receipt of Advisory Notice & SCN
Payment to retired partner amounts to diversion of income at source by overriding title
Expenditure for executing a project is an intangible asset eligible for depreciation
Sales tax & excise duty subsidy is capital receipts & not taxable
Addition u/s 68 unsustainable as credit worthiness and genuineness of loan established
Capital receipt not become taxable for mere utilisation for incurring revenue expenditure
Penalty proceedings without specification of reason is bad in law
Delay not condoned in absence of valid and genuine ground
Section 271(1)(c) penalty cannot be imposed instead of Section 271AAA
TDS credit allowable in the year in which income offered by assessee
Section 44DA not applicable when the amount received doesn’t qualify as royalty/ FTS
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.
