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.
Assessment proceedings u/s 143(2) are not meant for benefit of assessee
Sec. 68 AO cannot Examine Source of Source in Non-Share Capital Cases
Subsidy for Setting Up / Expansion of Industry is tax-free Capital Receipt
Deduction u/s 54 can be claimed even if only land appurtenant to residential house is sold
Rights fees Payment to ICC is not Royalty or Fees for technical services
Capital gains on transfer by a foreign company of shares in another foreign company holding assets in India is taxable in India
Rent cannot be treated as other income for not recording construction expense in books
No TDS deductible on Tips received by Hotel Staff
Foreign exchange fluctuation loss due to compliance with AS-11 is not a notional loss
Yoga a form of ‘medical relief and Propagation of Yoga constitutes imparting of education
Exemption U/s. 11 and 12 cannot be denied just because of profits from imparting of education
Non resident assessee eligible to avail benefit of proviso to Section 112(1)
Penalty cannot be imposed in respect of income surrendered without linking to incriminating documents
Discount on Property Purchased from Broker is Capital Receipt
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.
