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.

Addition on Alleged Inflated Purchases Based Solely on Third-party Data Deleted

Bogus Sales Profit Addition Remanded: CIT(A) Failed to Pass Speaking Order

Appeal Delay Condoned: Accountant’s Email Error Caused Non-Compliance

ITAT Remands Case 1% Commission on ₹44.5 Cr Conduit Deals for Fresh Verification

ITAT Delhi Allows Adjustment of Seized Cash Against Self-Assessment Tax

Reassessment Quashed as Section 148 Notice Issued Before Mandatory Approval

Share Premium Tax Addition Remanded for Selective Evidence Acceptance

TDS on EDC Payments Not Applicable Under Section 194I: ITAT Delhi

In Absence of PE, Software Licence Income Not Royalty Under India-USA DTAA: ITAT Delhi

Trust Surcharge Restricted to 15% as Finance Act Overrides Maximum Marginal Rate

ITAT Delhi Allows Carry Forward of Capital Loss on Sale of Shares Despite Section 10(38) Exemption

Helicopter Lease Held Operating, Not Financing: Article 8 Relief Granted Under India–Ireland DTAA

Valid TRC Enough for DTAA Benefits; Mere Shell Company Allegation Can’t Override Treaty Protection

Search assessments based on mechanical approval u/s. 153D were invalid in law
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.
