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.
Reopening bad in law as objections of assessee were not disposed off
ALP adopted as comparable company excluded from comparability analysis
TDS not deductible on business profit of non-resident in absence of PE in India
Adjustments by section 143(1) intimation on debatable issues not permissible
Additional depreciation available on installation of power plant & windmill
PF/ ESI deposited late but before filing of return is allowable as deduction
Invoking power u/s 263, merely on the basis of suspicion, is unjustified
Assessment order passed, without timely service of notice u/s 143(2), is null & void
Sale of software cannot be treated as royalty under India-Singapore DTAA
Section 271(1)(c) obliterated as AO failed to specify specific Limb for levy of penalty
ITAT on allowability of Payment to Formula one Car Driver
No addition on the basis of bank account disowned by appellant
Section 271(1)(c) penalty not leviable for mere denial of section 54F Deduction
Delhi ITAT allows deductions for delayed but pre-return-filing PF/ESI contributions
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.
