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.
ITAT explains time period for passing of Section 154 Order
Penalty cannot be imposed merely for decline of claim under bonafide belief by Assessee
Section 194A TDS not deductible on Interest on Enhanced Compensation under LA Act
TDS not deductible on Payment to Facebook Ireland for Advertisement
Depreciation on non compete fee not allowable: ITAT Delhi
Jurisdiction of AO not changes on mere surrendering of Section 12A registration (Young Indian Case)
Panama Papers: Addition merely based on FT&TR Division information not sustainable
Loan Received/paid in cash to meet immediate business requirements – ITAT cancels section 271D/271E penalty
Sale of software to Indian resellers/distributors cannot be treated as Royalty
Mere right to use licensed technical know-how cannot be treated as Capital Expenditure
ITAT deletes penalty as quantum additions itself been deleted
Payment to Microsoft for Software Purchase not amount to ‘Royalty’
Non-appearance gives rise to presumption that assessee had nothing to rebut to findings of AO
Deemed Section 12AA registration of Trust if no Registration Refusal within 6 Months
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.
