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.
Exemption u/s 11 & 12 was allowable to Association of State Road Transport Undertaking
Section 195 TDS not deductible on management fees paid to France entity
Payments to church, police station, summits, schools, etc are not CSR expense
Reopening not justified when all aspects were examined in original assessment proceedings
MIPL is not a Dependent Agency Permanent Establishment of Mitsui & Co.
Purchase credited in books cannot be added under section 68
Deduction of cess allowable as same is not covered under section 40(a)(ii)
Interest on Borrowing invested in Shares of Subsidiary Companies in same line of business allowable
Bright line test not appropriate for benchmarking AMP expenses
Income which did not accrue could not be taxed as business income
Forfeited Security deposit given for lease allowable as Business Loss
Protective adjustment- ITAT directs AO to decide in the light of MAP resolution
Depreciation cannot be disallowed for temporary closure of Business
ITAT Allowed Exemption not claimed in ITR filed due to Inadvertence
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.
