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.
No Disallowance u/s 14A for interest if non-interest-bearing funds exceeds investments in tax-free securities
Expenses on CSR for AY 2014-15, cannot be disallowed
TPO bound by decision of Jurisdictional HC if same has not been suspended or stayed
Leave encashment allowable on actual payment basis & not on accrual basis
Expense on Land Acquisition etc for executing border outpost work for MHA is Revenue Expense
Minimum guarantee amount paid by distributor for acquiring exhibition rights of a movie is not Royalty & TDS not deductible
Denial of exemption u/s 11 would be restricted to amount in violation of provision of section 13
Reimbursements cannot be termed as Fees for Technical Services under India US DTAA
Loss from Chit fund raised & Utilised in Business allowed as business loss
TDS not deductible on Sale of Recharge Coupons & Starter Kits
Receipt not in the nature of income cannot be included in book profits for MAT calculation
TDS not deductible on Bank Guarantee Fee/Commission
Expense cannot be disallowed for mere no business activity
No section 40(a)(ia) disallowance for professional charges not claimed in profit and loss account
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.
