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.
Profit on Forfeiture of shares cannot be considered as revenue receipt
ITAT may dismiss appeal for non attendance by the Assessee
Tribunal may allow additional documents to be produced or witness to be examined or affidavit to be filed or may allow such evidence to be produced
Expenditure on leased telephone lines has been excluded from the purview of Fringe benefit Tax
In penalty proceedings assessee have right to contest levy of penalty independently, apart from the findings recorded in the assessment order
Income-tax Act Benefit u/s. 47(xiv) of the cannot be denied in case there is a delay in allotment of shares to the proprietor on conversion of a proprietary concern into a company
Taxes paid by the employer is treated as perquisites included in the salary and cannot be consider monetary payment to employee
Interest for shortfall in payment of advance tax leviable while computing book profit under MAT provisions
Tax paid by employer on behalf of employee is perquisite
Income of non-resident for production of television signals for broadcasting of cricket matches in India taxable as fees for technical services on gross basis
Obligation to deduct tax not arise on payment made to foreign company unless such payment is chargeable to tax in India
No Long Term Capital Gain Exemption if Asset is Converted to Stock in Trade – ITAT Delhi
Section 194C vs 194-I on Transportation vs. Hire Contracts – ITAT Delhi
Deduction U/s. 80 HHC allowable in respect of addition made on account of creditors
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.
