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.
Exemption U/s. 11 cannot be denied for Acceptance of Shares as Corpus fund & Utilisation of its sale proceeds towards donation to Corpus of other trust
Department cannot make new case on reconsideration of matter afresh
Non-resident not liable to pay advance tax on account of default of payer
Turnkey contract can be splitted & only Profit attributable to PE in India is liable to tax
Even oral understanding is sufficient to entail depreciation claim of the lessee
Indian office having not incurred any head office expenses, no income could be attributed to it on that ground
Order passed by DRP without any reference of Assessee’s objection is a non speaking order
TDS deductible if Form 15G/ 15H are collected after 31st March
Reopening on the basis of information of accommodation entries justified
Business Expense not deductible against rent income in the absence of business activity
Employees’ contribution towards PF paid before Due Date of Return Filing is allowable
ITAT explains Concept of diversion of income by overriding title
CIT (A) can accept fresh claim raised by the Assessee – ITAT
Assessee claim higher rate of depreciation without revising return
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.
