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.
Employees’ contribution towards PF & ESI – Allowed if paid before due date of filing return
Reference by AO to valuation officer u/s. 142A without any material evidence or finding is invalid
Service tax cannot be included in total receipts for determining presumptive income
No Addition u/s 68 for share application money received in bank if assessee establishes identity of share applicants
Assessee need not reside abroad permanently to be treated as non resident
Expenses incurred outside India on charitable Purposes confined to India not allowable
TDS on transport charges deductible u/s. 194C not 194I
Interest Paid on loan advanced to related concerns for business purpose allowable
S. 54 Constructed house of members cannot be deemed to be of society
S. 50C cannot be invoked against the purchaser
Section 54 Benefit on Property Purchased in Joint name
S. 80IC deduction not admissible on Interest Income
No Penalty If in Assessment Order AO not stated that there was concealment
Merely looking at B/s and P/L A/c, one cannot infer nature of expenditure
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.
