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.
Disallowance under Section 43B due to wrong reporting in Audit Report- ITAT restores the issue to AO
ITAT deletes disallowance for belated payment of employees’ contribution to PF & ESI
ITAT delete disalllowance for Employees’ contribution to PF & ESI paid before due date of ITR filing
No section 36(1)(va) for PF/ESI dues paid before return filing
Delayed deposit of ESI/PF u/s 36(1)(va)- ITAT allowed deduction
Bright-line test for TP adjustment on AMP expenditure is unsustainable in law
ITeS’ functionally not comparable to Knowledge Process Outsourcing
ITAT deletes addition for royalty – Dabur India gets relief
Allowability of employees’ contribution to PF & ESIC paid after due date
Delayed payments of employee’s contribution to PF/ESIC allowable for AY 19-20 if deposited before filing of return U/s. 139(1)
ITAT upheld Segregation approach for benchmarking of Contract Software Development Services & ITeS
ITAT allows section 11 exemption to Indian Youth Centre Trust
Section 40A(2) disallowances on mere conjectures & surmises not sustainable
Addition based on mere Third Party statement without granting Cross-Examination deleted
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.
