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.
Transfer Pricing- Documentation is required to be maintained contemporaneously on an annual basis
Non-issue of s. 143(2) notice renders s. 147 assessment order invalid
TPO cannot determine the arm’s length price of an international transaction, which has not been referred to him by the AO
Branch Office set up in India which merely remunerated employees seconded by US Group Company does not constitute a Permanent Establishment in India
Transfer Pricing- CUP method (the traditional transaction method) is preferable to the other methods
ITAT Delhi Rules Activity of giving micro-finance and earning interest is “charitable purpose”
If assessee had claimed certain depreciation to which it was not entitled, recognition under section 80G cannot be denied
Setting-off of sundry debtors against sundry creditors and applicability of TDS on payment for use of computer system to
Applicability of Limitation on deduction of expenses u/s. 44D on consideration other then Fees for Technical Services
Reopening U/s. 148 without service of reasons to the assessee before the expiry of period of 6 years renders reopening invalid
Pass- through costs that are incurred for non value- added purposes should not form part of the cost base while determin
Transfer Pricing – Super-normal profit cos must be excluded from comparables. DRP must not pass cursory / laconic orders
Repairs and mobilization of rigs not to be included for the purpose of calculating 120 days to constitute an installatio
Mere disclosure of any income or loss without disclosing particulars of income or loss cannot be said to be a full and true disclosure of facts for determining total income under IT Act
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.
