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.
Gross Amount’ of royalty under Indo-USA DTAA includes tax withheld
No Scope for Calculations or recalculations of income declared u/s. 44BB
AO cannot question genuineness of unregistered Will if attested by two witnesses
Holding conference at 5 star hotel cannot be grounds to deny registration u/s 12AA or 80G
Bonus & commission paid to MD for services rendered as per appointment terms is allowable business expenditure
No application of section 194H in respect of discount received on purchase of plots
Interest Income of NBFC Company from Bank Deposits is Business Income
Assessee need to prove that why payments could not be made by crossed cheques/demand draft or that these were made out of sheer necessity u/s. 40A(3)
No Disallowance of expense under S. 40(a)(i) for payment of Expense to American Resident without deduction of Tax
Withdrawal of Exemption under Customs Act does not make assessee non-charitable
In the absence of any violation noted by RBI regarding activities of a liaison office, it does not constitute a PE in India
Amendment to S.40(a)(ia) by Finance Act, 2010 is applicable retrospectively from 1.4.2005
Amendment to section 40(a)(ia) is remedial, curative and retrospective
Acceptance of additional evidence when AO has given sufficient Opportunity to Assessee
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.
