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.
Section 80IC Deduction on interest earned from fixed deposits allowable
Section 153D Approval granted by JCIT without application of mind is invalid
Section 292BB not applicable to a legal representative
Absence of satisfaction of AO of searched person must for other person without which jurisdiction assumed under 153C is invalid
Issue of short TDS deduction by Dish TV India remanded back to CIT(A)
No TDS to be deducted by Indian Newspaper Society on payment of lease premium
Rule 8D is not retrospective & applicable from AY 2008-09 onwards
ITAT explains CSR expenditure Allowability under section 37
CSR Expense by Govt Company to Comply with Govt directions is allowable
Reassessment invalid if notice under section 143(2) not issued
ITAT deletes addition on issue, not part of reasons for limited scrutiny
TDS on Common area maintenance charges- TDS U/s. 194I or 194C?
Foreign travel expense not allowable if no nexus between travel & business purpose
Corporate and Bank Guarantee’ are ‘International Transaction’ for Transfer Pricing
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.
