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.
Neither of Section 24(b) & Section 48 excludes operation of other
Allowability of Provision for post-retirement medical benefit of employees
No addition if margin between value given by assessee & Departmental Valuer was less than 10%
Reopening based on inquiries conducted without the authority of law is Invalid
No Penalty Merely for denial of expenditure claimed as revenue
Explanation 2 to section 263 of Income Tax Act is prospective in nature
No TDS on Commission to non-resident agents for procuring export orders
Company with huge asset base cannot be compared with company having insignificant assets
Listing fees paid to stock exchange cannot be treated as capital expenditure
Approval for Section 148 notice by mere “YES” word is invalid
RNRO can claim foreign tax credit under section 91
Section 36(1)(vii) in case money was unrecoverable due to inability or insolvency of debtors
Property used for business cannot be treated as vacant for section 23
Penalty for inability to meet contractual obligation cannot be disallowed
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.
