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.
Strict Compliance Rule Reiterated: Section 13A Is Not Automatic Exemption
Wrong Sanction, Dead Reopening: Delhi ITAT Quashes 148A(d) Order for AY 2017-18
No Search Evidence, No 153A Jurisdiction: ₹6.11 Lakh Addition Deleted
Income from Accommodation Entries Restricted to 8% on Estimation Basis
Hasty Cash-Deposit Additions Set Aside: ITAT Restores Matter to AO for Fresh Hearing
TP Issue Remanded for Limited Verification, Appeal Allowed for Statistical Purposes
Share Valuation Under Section 56(2)(viia) Set Aside for Mechanical Approach
Section 80IC Deduction Allowed: ITAT Delhi Rejects Sham Amalgamation Claim
IFE Content Is Not Royalty: ITAT Delhi Applies DTAA Override Deletes Tax on In-Flight Entertainment Fees
Additions Based Solely on Tax Audit Report Set Aside for Fresh Verification
Sales Addition Deleted After Reconciliation of VAT and Non-Trade Receipts
Charitable Trust acking 12A registration cannot be taxed on gross receipt: ITAT Delhi
₹50 Lakh Threshold Is Mandatory: ITAT Delhi Quashes Reassessment of Foreign Company as Time-Barred
CIT(E) Can’t Sit in Judgment Like AO: ITAT Delhi Restores 12AB & 80G Registration to Charitable Trust
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.
