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.
Allowability of Interest liability discharged by way of issuance of shares
Jurisdiction of AO to proceed with assessment under section 147 of IT Act, 1961
Fee for use of satellite is “royalty” under Act & DTAA
Change in method of valuation of closing stock allowed if such change is bona fide and assessee has proper reasons for such change
Section 54F Exemption on Land Appurtenant to Building or Investment in Building Construction
True basis of depreciation allowance is the character of the asset not the description of the same
No penalty under Expl. 7 to s. 271 (1) (c) for bona fide transfer pricing adjustments
Satisfaction of the AO and determination of Expenditure in relation to income which is not includible in total income
Applicability of MAT on Revaluation Reserve credited to profit and loss account
Sec. 143,rws 234A to 234C, of the IT Act and articles 12 and 7 of DTAA between India and USA
Concept Creations Vs Addl. CIT (ITAT Delhi Special Bench)
In determining head for profit/loss on sale of shares intention of assessee also need to be looked into
Resigned Members & Members who retired before 3.6.2009 can practice before the ITAT
No addition can be made on the basis of mere statement recorded during survey
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.
