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.
Education Cess is mandatory expenditure allowable as deduction u/s. 37
Statement u/s 132(4) is not an incriminating material, Addition unsustainable
No deemed dividend on loan given on interest to Sister Concern for business
Royalty received under BREW Operator agreement not taxable under India-US DTAA
Service of procuring export order for assessee cannot be termed as FTS
Genuineness of the transaction is to be proved by the person who substantially asserts the same
Necessity to Start New House Construction After Original Assets Sale Date to Claim Section 54F Exemption?
Conversion of natural gas to CNG is Manufacture & Additional depreciation Allowable
Distribution of free mobile to care centres employees & dealers is business expense
No addition on account of capitalization of royalty expenses as same is revenue in nature
Education Cess, not being capital & personal expenditure, is allowable as deduction U/s. 37
TDS not deductible on exempt supplementary rent – Section 10(15A)
Profit attribution not permissible in absence of PE in India
No Penalty for failure to maintain books when Assessee submitted Audit Report & Audited Accounts
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.
