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 54 exemption allowable if more than one unit adjacent to each other were as a single residential house
Mitsui India is not a Dependent Agent Permanent Establishment of Mitsui, Japan
ITAT allows credit of taxes paid in UK for remuneration received in UK
Addition by AO not based on any incriminating material, cannot be sustained in orders passed u/s 153A/143(3)
Reopening on Borrowed Satisfaction Without Application of Mind Invalidates Reasons Recorded By AO
Comparables dissimilar in Functionally & Turnover cannot be included by TPO
ITAT Allows Depreciation on Capitalised Jamnagar Loni Pipeline & Gandhar Plant Cost to GAIL
Gail allowed section 801/ 80IA deductions on Lean gas Manufacturing / Processing
ITAT remands back the issue of Section 271(1)(c) Penalty to AO
Deduction u/s 54F Not Eligible for Investment Made in two Differently Placed Properties
Revenue Generated from Bookings Made within India Attributable to PE, Hence Taxable in India
Income Tax cannot be levied on Securities Premium Merely because It Used to Set Off Losses
Claim Allowed in Original Assessment Cannot be Amenable to Provisions of Section 147/148
ITAT Remand Case to AO for Determining ALP of Purchase Transaction of FA by Appellant to its Overseas AEs
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.
