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.
Section 271(1)(c) penalty not leviable if Specific Charge not mentioned in Notice
Delay cannot be condoned if delay in filing condonation of delay was deliberate
Section 271(1)(c) Penalty not Applicable if Income Computed on Estimated Basis
100% Section 80IAC deduction on Substantial Expansion after Expiry of 5 Years of setting up of new industry
Interest rate on unsecured loan cannot be compared with interest rate on bank loan
Penalty not leviable if foundation for levy itself is crumbled
Disallowance of CSR expense by treating it as capital is unjustified
Amount received for software related services cannot be treated as FTS
Interest under section 28 of Land Acquisition Act cannot be taxed despite TDS deduction
Consultancy charges paid for introduction of client is not FTS
Provision amount based on materiality concept can’t be treated as unascertained liability
Section 2(22)(e) doesn’t apply to unregistered shareholder
Development fee, taken to corpus fund, allowable as capital receipt
No default on non-deduction of TDS on payments made to HUDA for EDC charges
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.
