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.
Booking fees received from Airlines is business income: ITAT Delhi
Intermediary services not amount to FTS & not taxable under India-Sweden DTAA
Additions in reopened Assessment not valid if no addition on subject matter of reopening
Commission to Director in terms of Employment is Part of Salary: ITAT Delhi
Profit margin disclosed by assessee cannot be rejected arbitrarily
No section 68 Addition in Absence of Primary & Independent Enquiry by AO
ITAT Deletes section 14A disallowance made without following procedures
No section 14A disallowance if no exempt income is received during relevant year
Section 43B not applicable on electricity duty collected on behalf of Government
No Section 14A disallowance without Recording Proper Satisfaction
NRI expense for business purpose by non-resident bank allowable
Provision for Mobile Phone Warranty Cannot be disallowed for mere Technology Improvement
No cancellation of registration u/s 12AA(3) since inception in absence of cogent material
Section 153C notice without recording Satisfaction Note is unjustified
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.
