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.
No Surviving Addition After 154 Rectification – ITAT Delhi Allows Relief u/s 89
Purchase & Reconstruction of Old House Qualifies for Section 54F Exemption: ITAT Delhi
Transfer of cases between AOs without Section 127 order is invalid: ITAT Delhi
Adhoc Disallowances Without Defects Unsustainable: ITAT Delhi
Foreign Exchange Loss on Import Creditors Allowed Despite No Business: ITAT Delhi
ITAT Delhi Upholds Lease Equalization – ICAI Guidance Note Recognized as Valid
10% GP Addition Enough on Unverified Cash Sales – ITAT Reduces Rs.1.50 Cr to 15 Lakh
Time-Barred Reassessment Notices Quashed: Limitation Period Enforced
No Double Taxation – Perquisites Taxed in Director’s Hands – ITAT Deletes Disallowance u/s 37
AO Cannot Reject Books merely for Fall in GP/NP Rates: ITAT Delhi
Section 153A Additions Made Without Incriminating Material are Invalid: ITAT Delhi
Bank Deposits Part of Presumptive Income: ITAT Delhi Quashes AO’s Addition
NGO Misused for Kickbacks: ITAT Delhi Sustains Retrospective 12AA Cancellation
ITAT Reduces Unexplained Investment Addition, Considers Socio-Economic Status & Family Savings
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.
