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.
Re-valuation of assets in books do not lead to income generation
Interest u/s. 234B/C not payable on deficit in advance tax because of retrospective amendment
Section 271D penalty cannot be imposed for business transactions in cash
Interest free fund can be used to give interest free advances
Non compete fees taxable as business income not as Salary Income
Misuse charges & interest on the same not deductible in computing total income
Rule 46A(3) – ITAT restores matter to AO for consideration of additional evidence filed before CIT(A)
Section 54F exemption available even if investment made in joint name with wife
Disallowance u/s 14A if no expenditure incurred to earn exempt income
Addition cannot be made solely on the basis of Low G.P. Ratio
Cash Receipt of Share Application Money is not violation of section 269SS
To claim bad debts,assessee need not prove that debt actually become bad
Service Tax not to be included in Turnover U/s. 44BB for calculation of deemed Profit
No TDs deduction U/s 194H on Foreign Commission to Non-Resident
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.
