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.
Fee for conducting feasibility study for oil extraction project should be taxed u/s. 44BB
The perquisite value of Rent Free Accommodation shared between expatriates should be on a proportionate allocable basis
Back office operations and software development services carried out by an Indian subsidiary is permanent establishment of Foreign Company
Delhi ITAT rules on constitution of PE in case of outsourcing of services to an Indian affiliate and on attribution of profits to such a PE
Delhi Tribunal seeks to examine board meetings, etc. to decide place of management
Large volume of purchase and sale of shares can not be the sole criteria to treat the same as business activity
Offshore supply of equipment on Cost Insurance and Freight (
Non-examination of issue by AO does not per se make assmt order prejudicial to interests of revenue for S. 263 revision
Comparables should be selected after detailed analysis and any adjustment to ALP can be made only on the basis of firm calculation and back-up data
Sec. 92 not applicable to advertisement expense paid by one resident entity for another resident entity
Delhi Tribunal rules on aggregation of closely-linked transactions and characterisation of reimbursement of advertisement expenses
Consideration paid to a foreign company for operating and maintaining a power plant cannot be considered as fees for technical services
The income from offshore supply of equipment on a CIF basis under a composite contract is not taxable in India
Delhi ITAT rules – Tax payable on import of all software (In the case of Microsoft)
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.
