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.
143(1) Intimation Beyond 9-Month Limit Void – ITAT Quashes CPC’s Adjustment
Notice u/s 148 Issued Beyond ‘Surviving Time’ Quashed: ITAT Follows Rajeev Bansal (SC)
No Change in Shareholding: ITAT Delhi Allows Carry Forward of Losses
Delay of 563 Days in Appeal Condoned Due to Change in Management: ITAT Delhi
AO’s Mechanical Satisfaction under Rule 8D Invalid – ITAT Deletes ₹3.65 Cr 14A Disallowance
TDS Demand Deleted: Section 194-I Prospective for NOIDA Lease Rent Payments
Reassessment notice Against Non-Existent Entity After Amalgamation is invalid
Mechanical Approval & Loose Papers Can’t Justify Additions – ITAT Delhi Deletes All Additions
Reassessment Based on Change of Opinion Invalid – ITAT Delhi Quashes Section 147 Action
Reassessment Quashed for Invalid Approval Beyond 4 Years from PCIT
Rectification u/s 154 on Dropped Reopening Held Invalid – ITAT Delhi Quashes ₹3.56 Cr Addition
Processing Fee is Interest, Not FTS – ITAT Delhi Follows Earlier Year decision
Software Cost Cross-Charge Not FIS/Royalty – ITAT Delhi Follows Earlier Year in SNC Lavalin Case
Cash Deposit Addition Scaled Down to 5% – ITAT Delhi Upholds CIT(A)’s Estimate
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.
