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.
Transponder charges received by assessee are not taxable as Royalty
Air France Pool Participation Income Not Taxable in India as per DTAA
TDS not deductible on Corporate guarantee fee paid to AE based at Netherlands
Contribution to PNB Employees Pension Fund Trust allowed
Online Coaching is Education u/s 2(15) & eligible for tax Exemption
ITAT upheld determination of ALP as nil for duplicative services
Capital Gains of Cyprus Co not taxable in India as per DTAA prevailing at that time
Transponder services in India is Not in the nature of Royalty & hence Not Taxable
Penalty proceedings initiated after 4.5 years not sustainable
Penalty can be levied on same ground on which proceedings was initiated
Section 154 Application can’t be rejected when mistake is apparent from record
Section 10(34) Exemption w/o disallowing expenses u/s 14A for Insurance Co.
Section 14A apply on investment made for acquiring controlling interest
Section 55: AO cannot reject valuation report without proving lesser valuation
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.
