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.
Unexplained Income Reduced from ₹10 Cr to ₹2.22 Cr, Commission to 1% in entry transaction case
ITAT Delhi Deletes 25% “Bogus Sales” Disallowance; Section 37 Not Applicable to Sales
No Office, No Expatriates, No PE: ITAT Delhi Rejects Revenue’s Repeated PE Allegation
ITAT Confirms ₹36.59 Cr Addition for Bogus Sale of Shops via Accommodation Entry
Sale of Leasehold Property Not Hit by Section 50C & Full 54G Exemption Allowed: ITAT Grants Complete Relief to Assessee
ITAT Delhi deletes TDS demand – Repair/Replacement of spare parts is NOT Fees for Technical Services
“Bogus Purchases” Overruled: ITAT Prioritizes Commercial Reality
Sale of Cybersecurity Software Not Taxable as FTSs Under India-Ireland DAA
AO Cannot Disturb Approved Share Valuation Method selected by assessee: ITAT Delhi
Debtor’s Unilateral Write-Off Isn’t Cessation of Liability: ITAT Delhi
Section 271A Penalty Quashed for Local Authority Not Maintaining Books of Accounts
ITAT Allows Section 115BAB Tax Rate After CPC’s Wrong Denial of Manufacturer Status
Investment Addition Deleted: ITAT Rejects ₹1.23 Cr NMS Data Based on Actual Sale Deed
Partial Tax Relief on Alleged Bogus Purchases Due to Profit Already Declared
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.
