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.
Combined Section 153D Approval covering Multiple Years Invalid: ITAT Delhi
Farmhouse Qualifies as Residential House: Delhi ITAT Upholds Section 54F Relief
AO’s Suspicion Not Evidence: Section 68 not Apply to Opening Balances
Bogus Purchases: Only 6% Profit Element Taxable: Delhi ITAT
Satisfaction Note of 24.05.2021 Shifts Search-Year: ITAT Holds AY 2011-12 Outside Six-Year Block
Lack of Board Affiliation Not a Barrier: ITAT Remands Section 12A Application
Assessment Set Aside as AO’s Letter Did Not Address Reopening Objections
Genuine Misunderstanding of VRS Exemption Not “Under-Reporting”
Retracted Statements Cannot Override Documentary Evidence: Additions Quashed
Carbon-Copy Satisfaction Note Fatal: 153C Satisfaction Mechanical Proceedings Held Void Ab Initio
Furniture & Fixtures Count as Cost of Improvement for LTCG
Section 148 Reassessment Cannot Be Initiated Against Deceased ITAT Delhi
Delivery Order Income Held “Directly Connected” to Air Transport, Exempt Under Article 8 UK DTAA
CIT(A) Cannot Decide on Merits Without Condoning Delay – Delhi ITAT Sets Aside 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.
