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.
TDS not deductible on payments on behalf of clients as C&F Agent
Sec. 271(1)(c) Penalty not justified merely for disallowance of claim
Penalty U/s. 158BFA(2) not leviable when Assessment U/s. 158BC itself is Quashed
IF Valuation referred by AO, then DVO valuation shall be final sale consideration for computing capital gain
Non-consideration of decision of jurisdictional High Court is mistake apparent from record
Loss of security deposit against rented premises is business loss
Product Development expense for existing line of business is revenue expenditure
No Penalty u/s 271(1)(c) if two legal interpretations were possible and Assessee acted in bonafide manner
No TDS required to be deducted U/s 194H on bank guarantee commission
ITAT deletes Addition for Scrap on Last day of Financial Year not included in Stock
Software development and services cannot be compared with activity of making animated film
No Tax Exemption if society Fund was used to provide Scholarships to students for Business Need of group entity
Expense cannot be disallowed merely for not having direct bearing on earning
Addition U/s 68 not justified for Mere Non-Production of Director of Share Holder Company
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.
