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.
Write back of provision of bad debts, not previously allowed as deduction, is not taxable
Royalty paid for certain rights, which are not in the nature of “make available,” can be charged to revenue account
Receipt through banking channel not sufficient to prove genuineness of a gift
Applicability of penalty U/s. section 269T of IT Act, 1961, when payment was made in cash but not exceeded Rs.20,000/- on a single day
A.O. can rectify the intimation u/s 143(1) only to determine tax payable by assessee or any refund due to the assessee
Penalty u/s 271(1)(c) can not be levied on ground of disallowance of deduction u/s 80HHC of IT Act, 1961
Payment made for supply of technical know-how services for setting up cellular telecom services is capital expenditure
Directing special audit without opportunity of being heard to the assessee is merely an irregularity and not an illegality
Where a DTA is converted into an EOU, the exemption u/s 10B is admissible on getting approval as 100% EOU
Payments for technical services are to be treated as ‘fees for technical services’ under Article 13(4) of Indo-French DTAA
Validity of re-opening when no concealment of income and department applied higher tax rate of tax for framing re-assessment
Power of AO to extend period for completion of special audit u/s 142(2A) of IT Act, 1961
Registration u/s. 80G(5) of IT Act, 1961 cannot be denied on the ground that charitable trust imparting education for fees
MAT applicable on capital gains included in book even if same is not liable to be taxed
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.
