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.
Expenditure on voluntary retirement scheme is tax deductible even if the scheme is not in accordance with the exemption provision for the employees
Excise duty refund eligible for deduction u/s 80-IB
Transfer Pricing – If loss making companies were excluded, a super profit earning company should also be removed from the comparables
Tax Refund Interest Not ‘Effectively Connected’ With PE
ITAT Decision on Deduction u/s 80IC to Hotels [Eco-tourism status not relevant]
The relevant market condition for testing a transaction under CUP is that of the market where the goods are sold and not the place of origin of the goods
Documents not available in public domain at the time of assessment and first appeal that are essential for determining arm’s length price can be admitted for consideration
Transfer Pricing- ITAT Delhi held that for TNMM, interest on surplus and abnormal costs to be excluded
Payments received for leasing of transponder capacity and bandwidth cannot be taxed as ‘royalty’ under the Section 9(1)(vi) of the Act
Law empowers Transfer Pricing Officer to determine the arm’s length price of only ‘referred’ international transactions
Incentive paid to the employees by the employer’s parent company pursuant to takeover does not require any mark-up
Internal benchmarking analysis under TNMM based on segmental results prepared by using allocation keys is justified
Mistake in Section 254(2) order cannot be rectified- ITAT Special Bench
Benefit of set off of brought forward losses could not be denied to the amalgamated company if there is no change in control and management of amalgamated company pre and post merger
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.
