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.
Gift not deductible as Business Expense in absence of business exigencies & failure to disclose identity of gift recipient
Disallowance U/s. 40(a)(i) on Commission payment to non-resident agents without TDS
No Penalty U/s. 271(1)(c) for Bonafide Mistake committed by CA
Depreciation on IPR cannot be disallowed merely for non use in Manufacturing
Duration of 12 months specified to constitute a PE is activity specific
TDS U/s. 194H applicable on Discount on prepaid products offered to distributors by telecom service provider
S. 151: Sanction granted by writing ‘Yes, I am satisfied’ is not sufficient
Exhibition participation fees allowable in year of payment despite exhibition in next A.Y.
CIT (Appeals) cannot set aside an Assessment Order: ITAT Delhi
Receipts from domain name registration amounts to Royalty: ITAT Delhi
TDS not deductible on tips paid to employees by Hotel out of Tip Collected
Depreciation is available on genuine goodwill
Delay in filing TDS return due to outside professional is reasonable cause
Tax Exemption cannot be denied to IOA Merely for Receiving Sponsorship
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.
