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.
HUF Eligible For section 54F Exemption for Property Purchased in Joint Name of Members
Misplacement of Assessment Order by Advocate – ITAT condone delay
Sale of software products is not royalty income so not taxable in India
Focus Products Scheme Incentive is not liable to Income tax
Share of client pledged by broker cannot be treated as his undisclosed investment
TDS u/s. 194C deductible on Common Maintenance Charges
Deduction u/s 54, with respect to two houses located in different areas, not available
Addition towards cloud based services, not a royalty, not sustainable
Serving of liquor is not charitable activity under section 2(15)
Deduction u/s 80-IC not available on interest earned on fixed deposit
Order not erroneous when AO took one possible view
50% additional depreciation u/s 32(1)(iia) allowed in subsequent AY
Addition on cash sales accepted as revenue receipts as unexplained cash deposits unsustainable
Gratuity exemption u/s 10(10) available to employee holding civil post under a state
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.
