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.
S. 92C(4) Deduction under Chapter VI-A cannot be allowed on additions made as per TPO’s order
To reject view taken in earlier assessment years, there must be material change in the fact, situation or in law
If assessee not liable to pay advance tax, interest u/s. 234B cannot be charged
Decision on debatable point of law or fact cannot be corrected by rectification u/s. 254(2)
Monetary limit u/s. 10(23C)(iiiad) applies to educational institute, not to society running them
No addition for difference in income as per profit and loss account & TDS certificate
Reversal of Interest on NPA by NBFC to comply with RBI’s direction cannot be questioned
Transfer Pricing Assessment without obtaining Assesses objections not valid
Penalty u/s. 271BA justified for Failure to furnish Form No. 3CEB, even if return is filed electronically
Disallowance U/s.14A cannot be made if assessee has not incurred & claimed any expenditure against exempt income
Income from supervisory services rendered in connection with commissioning of a power project is business income in terms of article 7 of Indo-German DTAA rws 44D & 115A
Additional evidences cannot be accepted by CIT(A) without following mandate in terms of rule 46A
Export commission paid to nonresident agent for taxable services outside India is not taxable in India
Oversight/ workload not reasonable cause to condone delay in appeal filing
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.
