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.

Treaty Benefits Cannot Be Denied Without Cogent Evidence: ITAT Delhi

DTAA Benefit Granted on LTCG and Dividends to Cyprus-based company

No Incriminating Evidence, Only Excel — ITAT Deletes ₹25 Cr Addition in Moser Baer Group Case

Lease income held as business profit, not royalty under India–Ireland DTAA without PE

ITAT Delhi Quashes Search Assessments for Lack of Incriminating Material

Cash credits recorded in book attract Section 68 even under presumptive taxation

Delay in EPF/ESIC Deposit Attracts Disallowance Even in 143(1) Processing: ITAT Delhi

ITAT Delhi Quashes Assessment for Mechanical Approval Under Section 153D

ITAT Quashes Penalty for Defective Notice Issued Under Section 274 r.w.s. 271(1)(c)

ITAT Quashes 153C Assessments as Time-Barred: Six-Year Limitation Upheld

Section 54 Relief Upheld as Property Reinvestment Delay Beyond Assessee’s Control

No Room for Double Assessment: ITAT Deletes ₹45 Crore Bogus-Loss Addition

ITAT Delhi Rules Entertainment Tax Subsidy as Capital Receipt in PVR Ltd. Case

Updated 26AS Can’t Shift Income — ITAT Deletes Wrong-Year Addition
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.
