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. 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
Absence of intention in donation receipt cannot convert corpus donation in Income
Making incorrect claim in law not amounts to furnishing inaccurate particulars
S. 14A – Disallowance made by assessee on proportionate basis of exempt & taxable income prior to implementation of Rule 8 is reasonable
Taxability of Fee for technical services rendered in connection with prospecting for or extraction or production of mineral oil
Decision not merely mean the ‘conclusion’ it includes reasons forming basis for conclusion
Reasonability of interest paid to persons covered under section 40A(2)(b)
Mere taking of a claim, which is not sustainable in law, will not amount to furnishing inaccurate particulars
S. 41(1) not applies if Assessee not claimed trading liability as deduction in earlier years in computing business income
Rent reimbursement not liable for TDS u/s. 194I
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.
