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.
Assessment Invalid if Section 143(2) Notice Issued by DCIT Instead of ITO
CSR expense allowable till assessment year 2014-15
Allowability of short-term capital loss on depreciable asset on demolition of building
Functionally dissimilar comparable cannot be included
Section 154: AO cannot revise matter decided in appeal/revision
MIPL is not a Dependent Agent PE of Mitsui & Co. Ltd
Validity of Notice for reopening of assessment issued at old address of assessee
Expense related to warranty & After sales services must be considered to compute margin of assessee
No TDS on minimum guarantee royalty paid by distributor for acquiring exhibition rights of movie
Interest on FDRs taxable as Income from Other Sources unless Assessee proves business nexus
ITAT deletes addition for amount received from Mauritius entity towards issue of Shares
Section 10B: Losses of Eligible Units cannot Be Set off against Income of other Units
Provisions of section 50C cannot be incorporated in computation of block of assets
Section 50 applicable only on block of assets used for business and on which depreciation been claimed
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.
