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.
Existence of a Principal – Agent relationship must for applicability of Section 194H
Tribunal may dismiss appeal as unadmitted if appellant do not attend the hearing
Appeal filed in violation of CBDT instruction related to tax effect is liable to dismissed
For disallowing interest AO must give a finding with regard to the nexus between the interest bearing funds available and interest free advances made during the year
Transfer Pricing – ALP of Interest-Free Loan – ITAT Delhi Explains Law
Mere passage of 3 years will not mean that liabilities are no longer payable – Section 41(1) can not be ivoked for non trading Liabilities
Order passed under section 143(3) not valid if passed without the valid service of notice under section 143(2) with in the limitation period of 12 months
Addition U/s. 69B can be made in the absence of documentary evidence in respect of the purchase and sale of Property
Section 80G – Approvals already granted to the assessee u/s 80G, if expiring on or after 1.10.2009, shall be deemed to have been extended in perpetuity
Services rendered to Indian Insurance Company in the process of re-insurance of risk cannot be treated as ‘Fees for Technical Services’ under India-UK tax treaty
Tribunal justifies CIT(A) in refusing to entertain the appeal because of the insignificant amount involved in the matter
Despite voluntary surrunder penalty u/s 271(1)(c) is justified if surrunder made after incriminating material is found
Tribunal may treat Appeal as un-admitted for non attendance with a right to appellant to make application for recall of order
On submission of proof establishing identity and creditworthiness of shareholder share application money cannot be added to income
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.
