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.

ITAT Delhi Upholds LIBOR Plus 300 Basis Points for Foreign-Currency Loans

ITAT Deletes ₹4.26 Crore Section 14A Disallowance Against PNB Gilts

GP Rate Cannot Be Uniform Across Pre and Post Survey Periods: ITAT Delhi

Shares Issued as Business Acquisition Consideration Outside Section 56(2)(viib): ITAT Delhi

Section 153C Time Limit Runs From Material Receipt: ITAT Delhi

Stale Investigation Material Cannot Justify Reassessment: ITAT Delhi

ITAT Delhi Allowed Section 80G Approval as Religious Spending Stayed Within 5% Limit

₹1.80 Crore Cash During Demonetisation; ITAT Delhi Restricts Section 68 Addition to ₹5 Lakh

ITAT Delhi Directs 25% Tax Rate for Rajasthan Pulses Despite Denial of Section 115BAA

Penny Stock Report Without Price-Rigging Evidence Cannot Justify Addition: ITAT Delhi

ITAT Delhi Quashes Section 148 Notice Issued in 2022 for AY 2015-16

Excess TDS Refund Cannot Be Denied in Section 148 Return: ITAT Delhi

Same Product Does Not Bar 80-IA/80-IB Deduction for New Unit: Delhi ITAT

Functionally Dissimilar BPO Comparables Excluded; Section 10A Relief Upheld: 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.
