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.
Crypto Closing Stock Addition Remanded Due to Procedural Illegality
Once Limitation Ends, TPO Route Cannot Extend Assessment Time
Section 148A Proceedings Cannot Cure Invalid Old Reassessment Notice
Bogus Purchases Don’t Justify 100% Addition When Sales Are Accepted
Participation Does Not Validate Notice Issued by Wrong Officer
Survey-Based Suspicion Not Enough: AMP & Credit-Note Payments Allowed by ITAT
Mechanical Dismissal Fails as CIT(A) Skips Speaking Order
Additions Can’t Be Based on Suspicion, ITAT Deletes 2.5% Profit
Purchase Return Dispute Not Misreporting, Penalty Quashed
Section 271D Penalty Quashed Because Transaction Was Accepted as Genuine
Foreign Exchange Loss Allowed as Not Notional Under Mercantile Accounting
Reassessment Quashed for Borrowed Satisfaction in Alleged Accommodation Entry Case
No addition based on Unsigned Draft Agreement Found on Third Party’s Hard Disk Without Corroboration
Reassessment Quashed Because Notice Was Issued Beyond Limitation Period
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.
