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.
If income attributable to PE in India less than the remuneration paid to the distributor in India by the taxpayer then no further income taxable in India
Taxability of the income from the sale of shares in the hands of resident in Mauritius
Interest expense cannot be claimed if TDS not deducted
Short term capital losses subject to STT can be set off against Short term capital gains not subject to STT
Payments made by telecasting companies to satellite companies for telecommunication or broadcasting constitutes royalty
Allowability of difference between market price & issue price of ESOP
Income from Transfer of licensed software is not royalty
Even exempt capital gains are includible in “book profits”
Expenditure related to exempt income to be disallowed even if assessee has not earned any tax-free income
Tax paid by employer on behalf of employee is a non-monetary perquisite subject to single grossing up
Penalty should not be imposed if full disclosure of the facts of the case made by the Assessee
Salaries paid by foreign company to its expatriates working in Indian branch office held to be allowable
Cost of granting stock options to employees is not deductible expenditure in the hands of employer
Disallowance u/s 14A is to be made even when exempt income is not earned or received during the year
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.
