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.
Consolidated Satisfaction Note Invalidates Search Assessment; 153C Proceedings Quashed
ITAT Upholds ₹80.42 Lakh Cash Addition; 17 Contributors Story Rejected as Improbable
CIT(A) Free to Verify Evidence: ITAT Delhi Rejects Rule 46A Objection—All Disallowances Deleted
ITAT Delhi Quashes Reopening for Wrong AY, No Failure to Disclose & Mechanical Approval
Transfer Pricing Adjustment Overturned Due to Improper Comparable Selection
Section 69 Addition Deleted as Investment Was Fully Recorded in Books
Revision u/s 263 Quashed: No Specific Error Identified by PCIT
Addition Partly Deleted as Section 69A Cannot Apply to Mere Documents Found in Search
NFAC deletion of ₹52.68 Cr addition u/s 50CA on start-up share transfer upheld by Tribunal
Contractual Late Delivery Charges Not Penalty, Reopening Without New Material invalid
Cash Deposits During Demonetisation Accepted as Genuine; Addition Deleted
Entire Foreign Tax Credit allowed inspite of NIL taxability on account of 10A exemption
Section 270A penalty cannot survive if underlying quantum addition is deleted
No Satisfaction, No Penalty: ITAT Delhi Quashes 271DA Penalty
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.
