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.
Jewellery not found during Search cannot be Treated as Sold to levy Capital Gain
Depreciation on Intangible CMS Software allowed under Income Tax
AO recorded reasons on same returned income- Reassessment Invalid
Section 40A(2)(b) cannot be invoked merely for Unregistered agreement
Supply of customized software was not “Royalty: ITAT Delhi
No Section 271C Penalty is absence of contumacious conduct by assessee
Alleged Betrayal by Counsel – ITAT grants Fresh Opportunity
ITAT quashes reopening as AO provided only a Part of reason recorded to Assessee
YRIPL & YRMPL do not constitute DAPE or PE of Yum! Restaurants in India
No liability on assessee to deduct merely based on provisions
Appeal filed by assessee dismissed due to ignorant attitude of assessee towards appeal
Software Expenses on Upgradation allowed as Revenue Expense
Bar Council eligible for Registration u/s 12AA & Exemption u/s 80G
Business Promotion Expenses for Precious items allowed partially considering nexus with Turnover
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.
