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.
Service Tax Will be Included in Turnover for the Calculation of Presumptive Profit
Determination of income from sale of flats during development of a project by a developer
Determination of head of income in respect of payment received by an assessee from his employer under a non-compete agreement
Validity of an assessment framed under section 153A of IT Act in case of a person not searched
Chargeability of interest income to tax when same is only technically accrued
Invalidity of assessment/re-assessment on the ground of improper/invalid issuance/service of a notice
Software Licensing–Not "Royalty"
Block Assessment without Satisfaction Is Void
DCIT Vs. Honeywell International (India) Pvt. Ltd. (ITAT Delhi)
There is no provision in the Income-tax Act which permits the allowance of a loss which was suffered by an assessee to be adjusted and set off or deducted from the profits of another assessee
CBDT is duty bound to refer matter to transfer pricing officer of international transaction exceeding Rs. 5 crores
Taxpayer is not expected to step into the shoes of AO
Section 10(10CC) of the Income-tax Act, 1961
Tax paid by the company is part and parcel of the salary and not any sum outside the salary or independent of salary
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.
