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.
Accrual basis accounting: Income of relevant F.Y. is to be accounted in same F.Y.
Sales Tax Penalty not allowable as business expense to the extent it is not compensatory
Penalty waived for non-attendance by earlier Counsel without intimating assesse
TDS U/s. 194H not applicable on Bank Guarantee Commission
Reassessment based on satisfaction of AO not having Jurisdiction over Assessee is invalid
Validity of Reassessment to verify genuineness of gift based on Assessment of relatives
Subsidy received for setting up of or expansion of industry: Whether ‘Capital receipt’ or a ‘Revenue Receipt’
Income earned abroad as Non Resident cannot be taxed in India for mere receipt in Indian Bank A/c
TDS U/s. 194H not applies on discounts on principal to principal basis
Sec. 54F Allowability of investment in new residential property in the name of spouse
Examining application of income towards charitable objects while granting registration U/s. 12A not permitted
TDS on IUC charges paid to foreign / non-resident telecom operators and discount to prepaid distributors
Notional income on house kept vacant for self-occupation
Rental Income from Real Estate Business is Business Income
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.
