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 addition against wife merely based on statement of husband
Recording of reasons after due application of mind is sine qua non for valid section 148 notice
No Tax on Interest Income inextricably linked with setting up of power plant
No section 195 TDS on payments by Airport Authority to Federal Aviation for technical assistance & cooperation
Section 206AA not overrides beneficial provisions of DTAA with Neitherland
No Section 68/69C addition for mere non appearance of same director
Reasonable belief sufficient for Section 147 notice; Final conclusion not required
ITAT deletes Section 68 Addition for Share Premium
Section 40A(2)(b) disallowance without proving that payments are over & above market rates are not valid
Disallowance on adhoc basis for personal element without evidence cannot be upheld
Receipts from Sale of licence software is not a royalty : ITAT Delhi
Notice served through affixture after office hours without proper witness is invalid
Loss arising from exempt source income u/s 10(38) held allowable to be set-off or carried forward
Actual Receipt of Money mandatory to invoke section 68
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.
