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.
Perpetual succession in appointment of trustee, cannot dis-entitle assessee-institution from getting registration u/s 12AA IT Act, 1961
Research activities of branch office can lead to a ‘permanent establishment’ if not characterized as preparatory or auxiliary in nature
An appeal can be filed against the order of the Assessing Officer giving effect to the Mutual Agreement Procedure (MAP) resolution
Charges paid for bill discounting transactions does not amount to interest
Interest free security deposit not a perquisite
Business Profits of Permanent Establishment (PE) not taxable on gross basis as Fees for Technical Services
PE Profits not taxable as FTS u/s 9(1)(vii): ITAT Delhi
Shri Bahadur Singh Sabharwal Vs. ACIT (ITAT Delhi)
ITAT Delhi ruling provides guidance for ascertaining arm’s length price of an international transaction under TNMM
Duration test’ for determining existence of ‘Construction PE’ need to be applied independently for each contract executed
If Income not disclosed then Assessee is liable for levy of concealment penalty u/s. 271(1)(c)
If assessee’s income not exempt u/s. 10 rather same was eligible for deduction u/s. 80P, assessee’s case was not hit by provisions of section 14A
No adjustments Arms Length Price (ALP) required when difference between ALP determined by assessee and by AO varies not more than 5 per cent
TDS- Sec 194J – Hospital merely acted as conduit -Doctors did not provide prof service to hospitals
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.
