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.
Object beneficial to a section of public is an object of general public utility
Disallowance of rebate/discount to its overseas AEs: ITAT directs AO to verify Agreements/MOUs
Bad debts due to suspension of NSEL operation allowable as business Loss
Civil and Interior Works expense eligible for Depreciation at 10%
Section 153C Order invalid if AO failed to Record Satisfaction Note
No expense disallowance based on mere Reduction in Revenue sharing
Section 115JB Doesn’t Envisage Enhancement of Taxable Profits by Adding Loss incurred in Redemption of MF
Onus on Revenue to prove Assessee Paid Donation to College in Cash
If Income of Any Member is Higher than Basic Exemption Limit then Income of AOP Chargeable at MMR
Inseparable Renting of workstations in building with amenities taxable as other Income
Assessment cannot be Reopened if Assessee disclosed fully & Truly All Material Facts during Original Assessment
Reassessment not sustainable when reasons for initiation of proceedings Seized to Survive
60% depreciation eligible on UPS as Part of Computer & Peripherals
Unabsorbed depreciation can be Carried Forward even if ITR Not filed within Due date
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.
