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.
Income from product distribution taxable as ‘business income’ not ‘Royalty’
No Tax on Interest accrued/ received by Indian PE from its HO/ overseas branches
Appellate Authorities can accept Additional Claim under Section 54
Income from bandwidth services provided outside India cannot be taxed as ‘Royalty’ under India-Singapore DTAA
Section 50C not applicable to leasehold rights
Payment for international freight logistic support services & Global Account Management expenses cannot be treated as technical services fee
ITAT disallows provision for professional Cost for inconsistent accounting policies
TDS not deductible on Trade Offers Provided to Distributors
Penalty justified for failure to maintain Transfer Pricing Documents
Insurance Companies- Section 14A disallowance unjustified
Government concerns are not comparable as they do not have profit motive
In absence of any defect DCF valuation method of Assessee cannot be rejected
ITAT upheld TP adjustment for outstanding debtors beyond agreed period
Section 14A disallowance not sustainable if proper satisfaction not recorded
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.
