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.

Section 153A Assessment Based Solely on Documents Seized from Third Party Invalid: ITAT Delhi

ITAT Delhi Annuls Reopening Email Notice as Time-Barred Under TOLA

Mere NMS-triggered email alert without basis cannot justify reassessment: ITAT Delhi

Set-Off of LTCL & STCL Against LTCG Cannot Be Denied Merely Because Tax Rates Differ

Technical Error in Schedule BP Cannot Justify Retaining 143(1) Adjustment 143(3) After Scrutiny

Reassessment Orders Quashed for Notices Issued to Deceased Assessee

Wrong FMV Date and Cost Basis: ITAT Reverses AO’s Computation of Capital Loss

ITAT Upholds 14A Satisfaction but Limits Rule 8D to Dividend Investments

Combined Mechanical Section 148B Approval for Six Assessees Quashed by ITAT Delhi

CIT(A) Wrongly Refused Additional Evidence on Technical Ground: Matter Remanded for Fresh Decision

Cash Deposits During Demonetisation Accepted as Genuine Cash Sales; Double Addition Deleted

Reassessment Quashed u/s 151 for Wrong Authority Beyond 3 Years

Reassessment Quashed – Section 151 Approval Held Mechanical; No Application of Mind by PCIT

Quashed Reassessment: Borrowed Info & Sec 151 Approval Invalid
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.
