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.
Deemed Rental Income Ruling: ITAT Upholds Notional Rent on Multiple Houses, Even if Vacant or Under Repair
Sales Accepted but Purchases Disputed? ITAT Slams 100% Disallowance Reason
Section 115BBE Inapplicable: ITAT Rules Higher Tax Rate Not for FY 2016-17 Cash Deposits
Section 147 ‘Fishing Net’ Doctrine Upheld: ITAT Voids Reopening for Unrelated Additions
Search Assessments u/s 153A was quashed as mechanical and composite approval u/s 153D amounted to non-compliance
Section 69A Addition Invalid When Based Only on undated Third-Party Loose Papers
Consistency Prevails: ITAT Delhi Restores Appeal for Legal Heir Following Remand of Prior Assessment Years
Tax Audit Exception: ITAT Confirms Interest is Not “Gross Receipts” for 44AB and Deletes Penalty
Enhancement by CIT(A) without giving notice u/s. 251 is vitiated in law
ITAT Delhi Rules DigiCert License Fees Not Taxable as FTS
ITAT Delhi Quashes Reopening Based on Bogus Purchases for Being Time-Barred
Notice u/s. 143(2) issued by non-jurisdictional officer is unwarranted: ITAT Delhi
CIT(A) Cannot Delete Loan Additions Without Allowing AO to Verify Additional Evidence
ITAT Delhi: Cash of ₹3.11 Cr found in locker is NOT “unexplained” – treated as speculative/business income, Section 69A & 115BBE deleted
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.
