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.
Tax Relief on Peak Credit: ITAT Accepts Source of Funds Proved by Group Entity Confirmations
Share Premium Not Taxable: ITAT Rules Section 56(2)(viib) Not Applicable to Holding-Subsidiary Transactions
Signed in a Day, Scrapped Forever – 153D Approval for 43 Cases Leads to Complete Collapse of Assessment
ITAT Quashes Reassessment: Revenue’s Appeal Fails Because 148 Notice Invalidity was Unchallenged
Penalty u/s. 271(1)(c) set aside as notice failed to specify specific charge or limb
Revenue Cannot Reopen Closed Cases on Previously Verified Share Capital
“Kalra Ji” on Loose Papers Not Enough: ITAT Deletes ₹1.2 Cr Addition for Lack of Evidence
Assessment u/s. 153A quashed as based on common approval u/s. 153D
Treatment of income due to mere presence of blank cheque without any other evidence not tenable
Section 80IA Deduction Restored: ITAT Follows High Court Quashing Approval Withdrawal Order
Bogus Purchase Bills, Real Sales- ITAT Says Tax Only the Profit – Not a Blind 25% Cut
Demonetisation Cash? ITAT Says: Genuine Sales, Genuine Stock, No Section 68 Shock
PF/ESI Due Date Relief: ITAT Remands Verification of Employee Contribution Linked to Actual Salary Payment
Jewellery Cash Sales Spike Normal: ITAT Rejects Average Sales Comparison Reason
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.
