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.
No Independent Enquiry, No Addition: ITAT Sets Aside ₹5.50 Lakh u/s 69A
Bad Debt Write-Off Not an ‘Incorrect Claim’ for Section 143(1) Adjustment
Cash Deposits Can’t Be Treated as Unexplained Without Rejecting Books
Addition Remanded Due to Lack of Proper Opportunity
Reopening Quashed Due to Total Non-Application of Mind
Interest on Enhanced Land Acquisition Compensation Taxable u/s 56(2)(viii)
Bogus LTCG Allegation Fails: Insight Portal Input Alone Can’t Justify Reopening or Addition
₹18 Crore Unsecured Loan & Purchase Addition Set Aside for Lack of Proper Inquiry
Partner’s Capital Introduction Cannot Be Taxed in Firm’s Hands – Section 68 Addition Deleted
No Automatic TDS Liability on EDC Payments Without Proper Fact Finding
Section 153C Addition Quashed for No Incriminating Material Found
PCIT Cannot Invoke Section 263 for Mere Technical Lapse
Mechanical Rejection of Section 12AB Application Set Aside by ITAT
AY 2015-16 Reopening Invalid Because TOLA Benefit Not Available
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.
