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.
Direct internal comparable price to be preferred over External CUP if available
No income accrues or arises in India if Non-resident rendered services outside India
Section 80IB deduction eligible on receipt from Scrap generated during manufacturing
Education Cess allowable as not fall under section 40(a)(ii)
Allowed deduction of business loss including amount paid as managerial remuneration on account of it being business expenses
Section 148 notice invalid for reassessment initiated based on incriminating material
ITAT deletes addition for Purchase which was never made by Assessee
Section 153C addition based on mere Statement of 3rd party unsustainable
ITAT Delhi landmark order on scope of draconian provision of section 153C
Expenses incurred for retaining status of company are allowable
Addition for Accommodation Entry not sustainable if no Adverse Finding by AO
Employees Contribution to ESI & PF not allowable if paid after relevant due date
ITAT not allows 100% depreciation on mobile valued less than ₹ 5000
Interest on Non-Convertible Debenture- Shown in P&L A/c but offered for taxation on Maturity
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.
