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.
Notice sent by post within time but not served will be deemed as served within time
Website is intangible Asset and not software
Reopening on the basis of facts already available at the time of original assessment proceedings invalid
Notice u/s 143(2) mandatory for validating reassessment proceedings
Reopening on the basis of information received form investigation wing Valid
Regular method employed means method followed in past years which continued to be followed in subsequent years
In case of additional evidence produced by Assessee, A.O must be given opportunity
Reimbursements received by a foreign company for travelling expenditure incurred for earning royalty/ FTS income taxable on gross basis under India-Singapore tax treaty
Expenditure cannot be disallowed merely on the ground that they are on higher side
S. 12AA CIT can cancel registration even after grant – High profit Ratio cannot be ground for rejection
Section 54EC Exemption cannot be denied merely because bonds are in joint names
Prior to amendment, withholding tax proceedings under Section 201 of the Income-tax Act have to be initiated within a reasonable period of four years
Consideration received for technical services rendered in connection with prospecting for or extraction or production of mineral oil taxable us 115A
Decision’ does not merely mean the conclusion, It embraces within its fold the reasons forming basis for the conclusion
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.
