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 liability on assessee for mere reimbursement of expenses – ITAT
No deduction of interest on arbitration award during stay period as no legally enforceable right exists
Order of AO stands Null and Void in absence of proper jurisdiction
Explanation 1 to section 271(1)(c) not applies to ‘furnishing inaccurate particulars of income’
Section 48- AO cannot replace Consideration agreed with Market Value in Calculation of Capital Gain
Penalty U/s. 271(1)(c) cannot be imposed for mere non-application of Rule 8D by assessee
Deduction cannot be allowed merely on consistency or on the basis of mere Footnote in Audited Balance Sheet
Service Tax not to be included while calculating the gross receipts for sec 44BB
Reimbursement of expenses will be included in calculating taxable receipts u/s 44BB
Mere non production of parties cannot be a ground of disallowance of purchases -ITAT
Sec. 36(1)(iii)- Commercial expediency is to be proven for allowance of expenditure incurred- ITAT
Delivery of notice u/s 148 at correct address of assessee is foundation for initiation of reassessment proceedings – ITAT
Proceedings u/s 158BD raised after gap of 3 years, even after completion of block assessment, not maintainable – ITAT
India Finland DTA- Technical services if technical knowledge skill, know how or design been made available
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.
