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.
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
Indian subsidiary does not constitutes a PE in India: ITAT Delhi
S. 37 Retrenchment Compensation paid for business purpose is allowable
Section 54-Booking of flat with builder- Purchase or construction?
ITAT deletes addition for jewellery in excess of limit prescribed under CBDT Instruction No. 1916
Expense cannot be disallowed for mere Non-debiting in books of account
Streedhan in the form of jewellery received during span of 20-25 yeas cannot be said to be unexplained investment U/s. 69A
Section 54 exemption available on amount utilized for purchase of new asset before due date of filing return of income but after filing of ROI
TDS not deductible on TIP received from guests and distributed among employees
Job Work Charges from Eligible Unit eligible for deduction u/ s. 80IC
Cash Payments not claimed as expenditure cannot be disallowed U/s. 40A(3)
Assessment framed u/s 158BC was void ab initio if notice U/s. 143(2) was not issued
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.
