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.
Mere suspicion of fraud or lower GP cannot trigger Section 145(3) or 40A(2)(b) disallowances
Joint Ownership Doesn’t Bar Section 54F Deduction: ITAT Delhi
Revenue Appeal Dismissed: 143(2) Notice Mandatory for 148 Cases
Section 68 Addition Deleted as Agreements to Sell Accepted as Valid Source of Capital
DVO Reference Based on Wrong Facts; Only 1.71% Difference Leads to 153A Assessment Quashed
ITAT Remands Ex-Parte Income Tax Order for Reconsideration due to communication gaps
ITAT Delhi: Recorded Cash Sales Accepted; Minimal 10% Addition Sustained
Revision on Bogus Sales Quashed – Pending CIT(A) Appeal Bars Section 263
Penalty Deleted: Credits Were Already Declared as Interest Income
ITAT Delhi: Sales Commission Not Taxable—No PE, No Business Connection
Share Capital Call-Money ₹2.10 Cr Deletion u/s 68; ITAT Upholds Genuineness
Group ITSC Findings Cannot Be Applied, U/s 153A, Subsidiary Protected
Bogus Purchase Addition Remanded as CIT(A) Ignored Books and Evidence
Section 50C not apply if Sale Price is Above FMV: 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.
