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.
Bandwidth Charges Not Taxable as Royalty Under India-Singapore DTAA: ITAT Delhi
Penalty u/s 271D Set Aside Due to Lack of Substantive Hearing
Diary Entries Alone Insufficient to Trigger Section 153C Proceedings
Ex-Parte Order No Ground to Deny Justice: Matter Sent Back to CIT(A)
Section 153C Fails for Want of Proper Satisfaction: Entire Search Assessment Quashed
Section 68 Addition Fails Where AO Makes No Inquiry: Unsecured Loans Accepted
Section 263 Cannot Override 153D Approval: Revision Quashed as Jurisdictionally Flawed
PCIT Cannot Revise U/s 153C Order Without First Upsetting U/s 153D Approval
ITAT Delhi Quashes Reassessment Over Missing Section 143(2) Notice
Trust Outside 115BBDA Net: Dividend Remains Exempt u/s 10(34)
CIT(A) Admits Evidence but Says Nothing: Matter Sent Back to AO
Loan Liability Not a Trading Liability: No Section 41(1) Addition
Section 69C Not Applicable to Recorded Purchases: ITAT Delhi Deletes 12.5% Estimation
Wrong Email, No Hearing: ITAT Delhi Revives CGHS Appeal & Orders De Novo Assessment
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.
