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.
Joint Ownership Below ₹50 Lakh Bars Reopening After Three Years
No OTS, No Write-Back: ARC Haircut Can’t Trigger Section 41(1)
EPF/ESI Disallowance from CPC Not Open in Section 143(3) Appeal
Income Booked Earlier, TDS Reflected Later: Addition Set Aside
Filing ITR-7 Instead of ITR-5 Doesn’t Invite Automatic Disallowance
Form 26QB vs 26AS Discrepancy: Rectification Can’t Be Isolated
Section 151(ii) Violation Invalidates Late Section 148 Notices
PCIT Can’t Convert Bogus Purchases Into U/s 69C to Apply U/s 115BBE
No Satisfaction Under Section 14A, Rule 8D Disallowance Fails
AIR-Based Reopening Sends NRI Investment Case Back to AO
Penalty Collapses Automatically Once Quantum Addition Is Deleted
Bank Trails & Loan Records Defeat Unexplained Property Additions
Form 10B Filing Held Directory, Not Mandatory for Section 11
Bogus Commission to Shell Entity Taxable Under Section 68
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.
