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.
Disallowance Based on Wrong Person’s Statement Cannot Stand: Delhi ITAT
Borrowed Satisfaction & Zero Independent Enquiry: ITAT Delhi Sets Aside Reassessment
ction 194H Not Applicable to Prepaid SIM/Recharge Discounts: ITAT Delhi
Assessments Quashed as Blank Letterheads Cannot Form Evidence: ITAT Delhi
Reopening Quashed for Lack of Disclosure Failure
Cash Withdrawals Cover Deposits; No Mapping Needed & CIT(A) Cannot Enhance Without Notice
Delhi ITAT Holds Sec.50C Inapplicable to Buyer; Repayment of Loans Quells Sec.68 Doubts—Additions Deleted
Preponderance of Probability Not Enough—Share Transactions Genuine, Section 68 Addition Deleted
Suspicion Not Evidence: ITAT Strikes Down Addition Based on “Average Cash Deposit” Theory
Reopening on Wrong Reason Quashed: ITAT Deletes Section 68 Addition
ITAT Rules Exemption Cannot Be Denied for Curable Form 10B Defect
Demonetisation Cash Deposits Not Unexplained: ₹45 Lakh Addition Deleted
TP Adjustment Under 80IA(10) Dismissed for Lack of Evidence
Partial Doubt on Trading Losses Does Not Justify Rejection of Books: 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.
