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.
Common Area Maintenance Is a Contract — ITAT Again Says 194C, Not 194I, for PVR Inox
Incorrect Approval Dooms 148 Notice: ITAT Quashes Reassessment Under New Regime
ITAT Allows TDS Credit Based on Form 26AS Despite Turnover Mismatch in Books
No Addition Just for Representing Clients in Bogus Share Investigation as a CA
Ten-Year Section 153A Block to Be Counted from AY of Search Year, Not Before
Section 153C Notice Beyond Six-Year Block Period Held Invalid: ITAT Delhi
Section 153C Block Period to Be Counted from Date of Receipt of Seized Material, Not Search Date
₹1.48 Cr Jewellery Addition Deleted as Declared Holdings Exceeded Search Findings
ITAT Delhi Deletes Double Addition of ₹14.45 Crore Made by CPC
No Addition if Loan Identity & Creditworthiness Proven; Section 115BBE Applies Prospectively
Assessments Beyond Ten-Year Block Invalid Under Section 153C: ITAT Delhi
Comparable controlled transaction not to be taken as comparable to benchmark international transaction
Rebuttable Presumption under Section 292C Cannot Be Applied Mechanically: ITAT Delhi
Share application money received in prior years cannot be added in current assessment year
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.
