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.
Addition Beyond Limited Scrutiny Scope Without Prior Approval Unsustainable: ITAT Delhi
Entry Operator’s Shadow Cannot Erase a Genuine Loan: ₹1.40 Crore Addition Deleted by ITAT Delhi
ITAT Delhi Quashes Reopening for Short Section 148 Notice; Restricts Bogus Purchase Addition to 5%
₹814.40 Crore CCPS Reclassification Credit Not Taxable Under Section 56(2)(viib): ITAT Delhi
Mechanical Section 153D Approval Invalidates Search Assessments: ITAT Delhi
Section 271AAB Penalty of Rs.43.78 Lakh Deleted for Defective Notice: ITAT Delhi
Section 271AAB Penalty Invalid When Notices Fail to Specify Applicable Limb: ITAT Delhi
Section 147 Reopening on Mere Suspicion of Fund Rotation Quashed: ITAT Delhi
CIT(A) Cannot Dismiss Appeal for Non-Compliance Without Decision on Merits: ITAT Delhi
₹23.50 Lakh On-Money Addition Lacks Actual Payment Evidence: ITAT Delhi
Cash Found at Shared Residence Cannot Be Arbitrarily Taxed: ITAT Delhi
ITAT Delhi Quashes Section 263 Revision Based on Incorrect Balance-Sheet Appreciation
Referral Commission Not FTS Without Technical Service or “Make Available” Test: ITAT Delhi
CIT(A) Cannot Remand Assessment Without Deciding Jurisdictional Grounds: ITAT Delhi
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.
