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.
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
Reassessment without disposing assessee’s objections by a speaking order is invalid
Interest on interest free Loan To daughter out of Interest Bearing fund for non business propose not allowable
Depreciation on Cars used for Business cannot be disallowed
No TDS u/s 195 on payment of buying agency commission to non-resident
Addition of bogus share capital u/s 68 and bogus purchases u/s 69 cannot be made in absence of incriminating material with AO
Section 194IA TDS not applies merely because seller and Khasra number was same for multiple transactions
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.
