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.
ITAT Delhi Allows Dunnage Expense as Revenue Expenditure, Not Capital
Valuer’s Report Ignored: ITAT Sends Case Back for Fair Market Re-Computation
TDS on CAM Charges Liable at 2% Under Section 194C, Not as Rent: ITAT Delhi
Reassessment on Wound-Up Foreign FPI Held Void: ITAT Quashes ₹456 Cr Addition
No Addition in Completed Years Without Incriminating Material in Search Assessment
ITAT Delhi Deletes Section 14A Disallowance for Lack of AO’s Satisfaction
PCIT rightly invoked revision u/s. 263 as trade scheme payment not verified accurately
Penny Stock Addition Deleted: ITAT Voids Section 153A Assessment Without Incriminating Material
Legitimate Tax Planning Not Evasion: ITAT Affirms Presumptive Tax on Truck Business
Long-Term Capital Gain Tax Cannot Be Lowered to 20% When 115BAA Is Opted
Entire ALV Cannot Be Assessed on Partially Let Out Property: ITAT Delhi
Cost-to-cost reimbursements for IT support services not FIS under India-US DTAA
Section 43B Disallowance for unpaid GST/Service Tax Invalid if not claimed in P&L
ITAT Upholds Retailer’s Explanation for Cash Deposits – Addition Cut from ₹1.50 Cr to ₹5 Lakh
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.
