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.
ITAT Quashes 263 Order: PCIT Cannot Fish for Enquiries in Faceless Assessment
ITAT Delhi Upholds Reopening u/s 147 – GP on Cash Deposits Reduced to 4%
Accommodation Entry Case: ITAT Cuts Commission Rate to ₹8,000 per Cr, Upholds Penalty
ITAT Deletes Demonetization Addition – Cash Sales Backed by VAT Accepted
Uncertain Receipts Can Be Taxed Only on Realisation: ITAT Deletes ₹16.61 Cr Addition
Cross-Examination Denied & Evidence Ignored – ITAT Remands Bogus Donation Addition
No Additions Without Specific Incriminating Material: ITAT Delhi
Section 148 Notice Time-Barred, Reassessment Void Ab Initio: ITAT Delhi
ITAT Delhi Quashes Search Assessments Over Mechanical 153D Approval
Common & Ritualistic Section 153D Approval renders Assessment Void
Reassessment based on mechanical 148A(d) order without speaking reasons invalid
Unreal Interest Income Cannot Be Taxed – ITAT Delhi Deletes ₹3.60 Cr Addition
Section 68/115BBE Not Applicable on Recorded Cash Sales – ITAT Deletes ₹7.04 Cr Addition
Under-reporting vs Misreporting Confusion Fatal to Section 270A Penalty: ITAT Delhi
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.
