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.
Foreign Permanent Establishment profits may be taxed in India
Sinking fund contribution for Replacement / Repair of Fixed Assets is capital receipt
Mere erroneous claim is no ground for levying penalty
Same view should continue to prevail for subsequent year also unless there is material change in the facts
Deduction u/s 80HHC under provisions of S.115JB will be limited to relief certified by CA
Adhoc disallowance should not be made for expenses which can not be inflated
If Section 263 order not survive then assessment order in pursuance to such order cannot survive too
Depreciation allowed on capital expenditure on account of payment of customs duty
Appeal dismissed for Non-Prosecution can be recalled on pray for recall
In the absence of cooperation from Assessee CIT (A) can adjudicate appeal on merits
Assessee entitled to depreciation @ 60% on the computer & computer peripherals
If facts are same then ITAT has to its follow its earlier decision
S. 36(1)(ii) Without Evidence AO can not presume Commission paid as Dividend
Cost of construction based upon actual expenditure most appropriate for computation of capital gain
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.
