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.
Interest on delayed payment in connection of acquisition of property is allowed u/s 24 (b)
TP: Companies in production & sale of software products cannot be compared with those in development of software on contract basis
Exemption u/s 10A available on undisclosed income surrendered during survey proceeding u/s 133A
Migration from one phase to another would not result in transfer of license awarded in Phase I
Transfer Pricing: Revenue can’t adjust operating costs in allowing capacity adjustment
Assessment of a dissolved company is illegal
Disallowance cannot be made of expenditure not claimed as deduction in profit & loss account
Where no satisfaction was recorded by AO at the time of search, revenue cannot attain jurisdiction over other person
S. 263 Only Can to hold further enquiries in case of inadequate enquiry by AO
Revenue cannot file appeal against voluntarily decision of AO/TPO
For ALP of AMP, Comparable company performing similar function and cost plus method should be adopted
No disallowance u/s 43B for unpaid sales tax liability shown as contingent liability
S. 11 Running Allopathic hospital is conducive to the object of Trust to provide treatment under Ayurvedic system
Where assessee has dependent agent & fixed place of business in India he is deemed to be PE as per Article 5 (1) of Indo US tax treaty
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.
