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.
Is Loss from derivative trading is a speculation loss & can it be set-off against normal business profits
Business transaction amounts are not taxable as deemed dividend
Re-assessment proceedings concluded us/ 147 are invalid if notice u/s 143(2) is not issued
Service Tax U/s. 43B not allowable as no expenditure claimed by assessee
Receipts on account of identification & core site selection from available 2D & 3D seismic data shall be taxed U/s. 44BB
Reopening based on mere information received from Income Tax Investigation Wing not valid
MAT provisions in s. 115JB do not apply to foreign companies
Merely Approval without application of mind not sufficient and renders reopening void
Reopening on mere ground of Cash Deposit in Bank Account not Valid
Taxability of sale of software and support services under India US DTAA
Expenditure incurred on legal fees to defend criminal proceedings not allowable
Assessment Completed without issue of u/s. 143(2) is invalid
Furnishing of audit report is directory and not mandatory
S. 68 No Addition if Assessee discharges initial onus casted on him
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.
