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.
Encashment of bank guarantee due to inadequate performance is allowable expense
Interest on Home Loan- Deduction U/s. 24(b) and in Computation of Capital Gain
Reopening based on vague and non-speaking reasons is reopening without jurisdiction
Brand is an intellectual property eligible for depreciation U/s. 32
No disallowance under rule 8D(2)(ii) r.w. sec. 14A in absence of diversion of interest bearing funds
Reopening for non-disclosure of S. 14A disallowance calculation method is invalid
Penalty U/s. 271AAA not leviable if Assessee Discloses manner of earning income
FMV of shares has to be determined on the basis of book values of underlying assets
Deduction U/s. 80IC not eligible on Interest Income on FDRs Pledged as Security Deposit in lieu of tender of contracts
Deduction U/s. 10AA cannot be denied for receipt of export consideration after 6 months from the close of financial year
In absence of understanding between parties about reimbursement TDS is deductible on Salary paid to Staff
Audit fees provisions as per NABARD norms is allowable
Amount received for grant of user rights in a copyright software is royalty income
Provisions not backed by any actual expenditure cannot be allowed as deduction
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.
