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.
Dumb Documents & WhatsApp Chats Don’t Create Income – ITAT Quashes 153C, Deletes ₹22.5 Cr Addition
ITAT Restores Shirdi Sai Baba Trust’s 12A Registration Application for Fresh Consideration
Purpose Test Wins Again: ITAT Treats ₹22.6 Cr Sales Tax Incentive as Capital
ITAT Delhi Deletes Addition on Demonetization Cash Deposits for Past Savings
No Evidence, No AMP Transaction: ITAT Quashes Bright Line Theory Restores LG’s TP Results
TDS or Invoice Can’t Kill Charity – ITAT Says ₹5.97 Cr Is Donation, Not Business Income
No 127 Order, No Jurisdiction – ITAT Quashes Entire Assessment as Void
Shift in Business Model Justified – ITAT Allows ₹15.22 Cr Compensation & Strikes Down AMP TP Adjustment
Bulk Sale Discount Valid: Reason Tax Authorities Cannot Force a ‘Uniform Price’ on Share Transactions
Time-Barred Notice, No Evidence, MAT Higher – ITAT Quashes Reopening & Wipes Out ₹25 Cr Addition
1994 Notification Prevails: Land Beyond 5 Km Is Agricultural- No Capital Gains
ITAT Quashes 4 Years of Assessments: Mechanical Sanction and Vague Reasons Vitiate Jurisdiction
Paper Companies, Premium Shares & No Verification – ITAT Sends ₹5 Cr Back for Fresh Scrutiny
ICDS Adjustment Beyond CPC Powers BUT PF/ESI Disallowance Valid in 143(1): Delhi ITAT
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.
