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.
Section 194H TDS not applies on Bank Guarantee Commission
No TDS deductible on Reimbursement of USA office Expenses
No disallowance of interest U/s 14A if assessee’s own capital is more than investments fetching exempt income
Capital Gain on Sale of Shares cannot be treated as Income from other Sources on mere Surmises
Guarantee Fee cannot be treated as Interest- India-Netherlands DTAA
No Deemed Dividend on Business transactions via current A/c
Amendment to Section 40(a)(ia) restricting disallowance to 30% is retrospective
If Interest Free Funds available it presumed that Investments made from that Available Funds
No conversion from limited to complete scrutiny on mere suspicion
Year of taxability of unutilised portion of capital gains- Section 54/54F
Reimbursement of Audit fees to foreign parent company: Taxable
No Tax on Payment for link charges to USA telecom service providers
No AMP expenditure of assessee lead to promotion of brands of its AEs
Transponder charges received by assessee are not taxable as 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.
