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.
Assessment Order passed in the name of amalgamated entity is invalid
Addition without opportunity of cross-examination to assessee not sustainable
AO cannot treat a revenue expense as capital without showing any justifiable grounds
Income from granting access to data base is not Royalty under India-USA DTAA
CENVAT credit receivables which cannot be set off allowable as expense
Section 153C addition should be based on Incriminating Materials Found During Search
PCIT cannot exercise section 263 jurisdiction merely for not liking the order of AO
Amendment to Sections 36(1)(va) & 43B vide Finance Act, 2021 are prospective
Consideration for mere resale/use of computer software through EULAs/distribution agreements is not Royalty
ITAT allows Course Fee Paid to Harward Business School for Director
No penalty merely for Disallowance of Bonafide Deduction Claim
Transformation of articles to bring new articles into existence amounts to manufacturing
No Supervisory PE established merely from visit of employees of Foreign Company in India for certain technical services
ITAT allowed section 54F exemption against new residential house purchased
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.
