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.
Interest leviable u/s 234B on income computed u/s 115JB
Depreciation on computer accessories & peripherals allowable at 60%
Income of Foreign University under affiliate agreement for providing distance educational courses in India not taxable as Royalty
Income Tax Settlement Application U/s 24C can not be revised
Land do not form part of Block of Assets & cannot be treated as short term capital assets
ITAT on Meaning of expression ’may be taxed’ used in India’s tax treaties
ITAT deletes Addition to Income of Kapil Dev on protective basis in respect of income from undisclosed sources
Sub sections (2) & (3) of S.14A workable only wef date of introduction of Rule 8D
S.10A, Eligible business is to be considered as a separate entity
Deduction for Short fall cannot be rejected merely because securities were valued as per RBI notification
No appeal before ITAT if tax effect less than Rs. 3 lac
CIT (A) required to dispose of appeal on merits instead of dismissing
Amended provisions of S.194I related to TDS for the purpose of S. 40(a)(ia) applicable from AY 2007-08
Sec.14A & Rule 8D Disallowance Cannot Exceed Total 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.
