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.
Tax Slab Benefit Allowed Because Trust Not Liable for Maximum Marginal Rate
Excise Incentive Treated as Capital Receipt Because Purpose Was Industrial Development
Penalty Deleted as 14A Addition Removed: Tribunal Finds No Basis for 270A Levy
Form 10B Filed Before Due Date: ITAT Allows Section 11 Exemption
Section 56(2)(viib) Addition Unsustainable Due to Improper Rejection of DCF
Communication Gap in Faceless Regime: ITAT Sends Matter Back to CIT(A)
Addition u/s. 69A quashed as cash deposited was out of cash sales and was duly recorded in books
Escapement Below ₹50L: ITAT Quashes 148 Notice Issued After 3 Years
Ex-Parte 144 Assessment Discovered After Bank Freezing – Fresh Opportunity Granted
Reopening Beyond 3 Years: ITAT Quashes 148 Notice Approved by Wrong Authority
Section 148 on Dead Person: ITAT Quashes Reopening & Entire Assessment as Void
Section 68 Addition of ₹3 Cr Deleted – Loan from RBI-Registered NBFC Held Genuine
Delay Condoned & Ex-Parte NFAC Order Quashed: ITAT Sends Appeal Back
Survey-Based 68 Addition: ITAT Restores Appeal After Ex-Parte NFAC Order
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.
