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.
It is not necessary for assessee to establish that debt has become irrecoverable
S. 115JB – MAT- Assessee not eligible for credit of Surcharge & Cess paid
No TDS on distribution of collected money, if not shown as expense
No penalty for Concealment if AO accepts Income Returned u/s. 153A
Taxation of Income Received for services contract spread over various years
No TDS default for non-deduction of TDS on accommodation perquisites if concession not established
Compensation to end litigation – Capital gain or Business Profit?
Slump Sale – Transfer of right to carry on business is chargeable as capital gains
Payment of principal amount under financial lease not allowable as revenue expenditure
Additional depreciation cannot be limited to 50% by condition of usage of asset for 180 days
Expenditure having direct nexus with income generating apparatus allowable
CIT(A) has no power to restore matter to file of A.O. for re-consideration
Section 147 cannot be invoked for amendment with retrospective effect
Application of mind to material facts & arguments should manifest itself in order
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.
