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 expenses claimed by PSU on direct operations/grants
Penalty can not be imposed for non deduction of TDS if assessee was prohibited by reasonable cause
Receipt of share application money is neither loan nor deposit
To invoke provisions of section 142A of IT Act there should be something on record
Condition precedent for invoking provisions of section 142A of IT Act : ITAT New Delhi
Excess tax paid by the employer can not be taxed in the hand of the Assessee
Payment for transfer of right to use software loaded on hardware – not royalty
Depreciation @ 60% is allowed on Computer peripherals & accessories
Allowability of provision for warranty liability claimed by a product seller
Setting off of unabsorbed depreciation of earlier years against income of subsequent year under section 10A of IT Act is not admissable
Bona fide reason to believe that there is escapement of income is sufficient for issue of notice under section 148
Exercise of revisionary jurisdiction under section 263 of Income Tax Act, 1961
Taxability Of Income Earned By A Resident Assessee From Russia Through Its PE
Sustainability Of Addition Made On Basis Of Surrender By The Assessee
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.
