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.
Income paid to member or to a cooperative society by a Co-operative Society is not liable to TDS
Purchase of application Software is revenue expenditure
Bad debt Actually Written Off is sufficient to claim allowance, there is no need to prove Debt as irrecoverable
No disallowance of interest for investment earning exempt income if investment are made out of interest free funds
No interest u/s 234B during Block Assessment
When interest was converted into loan or borrowing/advance, it shall not be deemed to have been actually paid
Addition cannot be made if no statement is recorded at the time of search
Mere use of technical knowledge to provide services does not per se amount to transfer of technical knowledge
Assessment framed in the name of non existing entity due to amalgamation cannot be cured by Sec. 292B provisions
ITAT referred case back to lower authorities as pre-requisite condition of DTAA is not ascertained
If creditors are found bogus then addition can be made u/s 68 or u/s 41(1)
Claim cannot be denied for mere non-reply to notice u/s 133(6) if AO have other sufficient evidences
TP- operating cost should be calculated by adjusting abnormal cost incurred on account of Start-up Company
No TDS u/s 194C for payments of reimbursement of expenses
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.
