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.

Visa & Foreign Travel Paid by Sons Allowed as Business Expense; ITAT Grants Relief Despite Minor Delay

Consortium Members Not Individually Liable: ITAT Clarifies AOP Taxation

Ex-Parte Capital Gains Assessment Set Aside for Land Sale Dispute

Invalid Sanction Kills Reopening: ITAT Says PCIT Cannot Replace JCIT Under Old Section 151(2)

Disallowance Cut to 5% Since AO Failed to Prove Entire Sales Were Unexplained

Remand Ordered Since AO Adopted U/s 143(1) Figures Without Addressing Disallowances

ITAT Again Follows Its Own Precedents: Qualcomm Royalty from Foreign OEMs Not Taxable in India

ITAT Rejects Bogus Debtors Theory: Rs. 65.19 Lakh Addition Deleted for Lack of Evidence

Section 54 Deduction Upheld for Pre-Amendment Foreign Property Purchase

ITAT Delhi Quashes Additions Made Beyond Limited Scrutiny Scope

Freight Reimbursements not Taxable as Income: ITAT Deletes Rs. 2.14 Crore Addition

Assessment Under Section 147/144 Struck Down for Not Issuing Section 143(2) Despite Valid Return

Mother–Son Gifted Land Misinterpreted as Sale: ITAT Delhi Remands Case to CIT(A)

Income Tax Appeals Filed Before Wrong Bench Dismissed with Liberty to Refile
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.
