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.
Applicability of S.194 when client makes payment to an advertising agency
No TDS u/s. 194H on commission or brokerage payable by BSNL or MTNL to their PCO franchisees
Due date for investment in property for S.54 exemption in case of revised return
Assessee can ask for application of correct rate of Depreciation during Assessment
No interest disallowance For advances given to group and subsidiary companies out of commercial expediency
Training expense of employee cannot be treated as capital expenditure
In computing book profit u/s 115JB, S.14A not apply if expense to earn exempt income not debited to P&L account
If tax effect less than Rs.1 lakh Department should not file appeal before Tribunal
Addition can not be made merely on the basis of information from Director of Income-tax (Inv.)
ITAT treats appeal filed by revenue as unadmitted/dismissed for non persecution
Payment of interest in addition to price is nothing but an integral process of acquisition of shares
Wife’s money deposited in assesses account can not be treated as unexplained
Appeal by revenue before ITAT not maintainable if tax effect is not above Rs.3 lakhs
In all cases where additional evidence is admitted, the CIT (A) should be considered to have exercised his powers u/s 250(4) is not acceptable
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.
