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.
Notice Under Section 148 Invalid When Tax Issue Is Concluded in Earlier Years: ITAT Delhi
Zero Revenue Alone Not a Ground to Disallow Business Expenses: ITAT Delhi
153C Time-Barred: ITAT Quashes Assessments Outside Block Period Based on Satisfaction Note Date
ITAT Delhi Upholds Estimated Disallowance for Inadequate Evidence, Arbitrary Addition reduced to 50%
Cash Deposits Alone Cannot Justify Reopening of Assessment: ITAT Delhi
AMP Expenses Not an International Transaction Due to MLM Commission Structure: ITAT Delhi
Proviso to Section 2(15) Inapplicable to Solar Energy Promotion Activities: ITAT Delhi
Section 263 Revision Upheld as AO Taxed Only TDS Credit Instead of Undisclosed Commission
Section 69A Addition Deleted After NRI Husband’s Creditworthiness Established
Addition quashed as cash deposit during demonetization was redeposit of cash already withdrawn
Search Jewellery Addition Cut for Arbitrary Expense Estimation
Penalty Under Section 270A Deleted After 153A Assessment Fails
Earlier Section 263 Action Cannot Justify Fresh 153C Assessment
Section 68 Addition Deleted for Ignoring Peak Credit
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.
