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.
ITAT allows Deduction u/s 80HH, 80I & 80IA on Processed Natural Gas Supply
Income from Sale of Land held as Stock for 13 years is Business Income
Section 40A(2)(b) Addition allowed against Expense only & Not against Income
AMP Expenditure Not an International Transaction: ITAT Delhi
Concern with extraordinary event cannot be comparable in year of amalgamation
Mere use of brand name or logo owned by AEs by assessee cannot be construed as expenses incurred for AMP
No section 271(1)(b) Penalty if order was passed under section 143(3)
ITAT Restricted Addition made by AO to 2% of Bogus Purchases
No Penalty U/s. 271(1)(b) when order was passed U/s. 143(3)
Section 50C Cannot be Invoked if No Reference Made to Valuation Officer
Explanation 7 to section 9(1)(i) of Income Tax Act is Retrospective
Duly recorded goodwill & customer contracts eligible for depreciation
Mitsui India Pvt. Ltd (MIPL) is not a DAPE of Mitsui & Co. Japan
Income from product distribution taxable as ‘business income’ not ‘Royalty’
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.
