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.
Long-Term Capital Loss Allowed on Tranche-Wise Share Analysis
Penalty Quashed Due to Vague 271(1)(c) Notice Without Specifying Charge
Illiteracy and Notice Errors Save ₹2.61 Cr in ITAT Delhi Ruling
Single Section 153D Sanction for Seven Years Deemed Illegal by ITAT
DRP Upload Date Triggers Limitation – Final Order Passed Late Is Void ab initio
Section 153C Six-Year Block Runs From Satisfaction Note Date
388-Day Delay Condoned; Case Remanded for Fresh Hearing
Reopening not justified as reasons recorded remained speculative
Duplicate PAN & No Hearing: ITAT Sets Aside Reassessments for 5 Years
Wrong Sanction Under Section 151 Makes Reassessment Void Ab Initio
Pure Legal Grounds Allowed to Quash Time-Barred U/s 153C Assessments
Janmashtami Donations Not Business Income; ITAT Restores Section 11 Exemption to Religious Trust
Section 153A Has Limits: No Seized Material, No Fresh Additions
Warranty Provision Allowed Despite Large Opening Balance: 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.
