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 paid/payable outside India having no PE in India
No Dis allowance U/s. 14A if no exempt income earned during the year
Registration U/s. 12A/12AA cannot be denied for non-production of books & vouchers
Unrecognized courses comes within the meaning of education for exemption U/s. 11
Penalty cannot be imposed for Mere ALP computation method change by TPO
Penalty order liable for cancellation if penalty notice do not specify why it is been initiated
Addition U/s 68 merely for Share capital/ premium for Receipts from companies having registered office at same address not justified
S.40A(3) No Disallowance for Cash payments exceeding prescribed limit not claimed as expenditure
No Penalty U/s. 271(1)(c) if Not specifically mentioned in assessment order as to which limb penalty was imposed
S.12AA Registration cannot be denied to Trust created to carry out CSR Activities
Assessment U/s. 153C in absence of incriminating material is bad in law
Penalty U/s. 271(1)(c) cannot be imposed for non deduction of TDS
Section 50C not applicable on Right to Purchase a Building
Fees for use of Software is revenue in nature and allowable U/s. 37
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.
