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.
Notional Claims Against CPRPL Cannot Substitute Real Accrual for Tax
Invalid 153C Satisfaction Note – No Nexus Between Seized Diary & Assessee; Addition Deleted
CIT(A)’s Deletion of Rs. 25.24 Cr u/s 68 Upheld as AO Accepts Cash Sales in Remand Report
Mechanical 153D Approval & No Incriminating Material – Delhi ITAT Quashes Entire 153A Assessments
Mechanical 153D Approval Vitiates Entire 153A Block – Delhi ITAT
Demonetisation Cash Deposit Explained in Part – Capital Improvement Partly Allowed by Estimation
Shareholding Dilution from Fresh Issue Does Not Trigger Capital Gains: ITAT Delhi
Disallowances Sustained Due to Lack of Evidence Against CIT(A)’s Verification
ITAT Deletes 36(1)(iii) Interest; Remands Rent/Salary for Verification
ITAT Dismisses Revenue’s 14A, TDS & LTCG Grounds Against PNB
Section 271(1)(c) Penalty Appeal Requires Fresh Hearing After NFAC Order
TP Adjustment Partly Set Aside: Incorrect Filters, Wrong Comparables & Netting-Off Reassessed
Expense Disallowance Reduced to 10% of Turnover Due to High Estimation
PCIT Cannot Order Roving Enquiries Without Proving AO’s View Was Erroneous: ITAT Quashes 263 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.
