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.

Section 115BBE Applies Only from 01.04.2017: ITAT Delhi

External Development Charges to HUDA Liable for Section 194C TDS

Profit Once Offered in Books Cannot Be Taxed Again: ITAT Delhi

Assessee Cannot Rebrand Old Hotels to Claim 80ID: ITAT Delhi

No Second Innings for Revenue – Reassessment Beyond Limitation Void ab initio

Section 69A Cash Deposit additions Taxable at 60% u/s 115BBE from AY 2018-19

Section 153(5) Timeline Binding Even on ITAT Remand: ITAT Delhi

Due Date Must Link to Salary Disbursement – ITAT Delhi Restores PF/ESI Disallowance Issue

Paper Companies, Real Tax – Entry Operators Beware – Tribunal Clears Path for 100% Additions

No Business, No 115BAB: Pre-Operative Stage Can’t Trigger 115BAB Adjustments

CIT(A) Overstepped- Enhancement Without Notice Is Void ab initio: ITAT Delhi

Code Name “Thekedar” Not Enough – Presumption Under 292C Applies Only to searched assessee

Delayed Filing of Form 10-IC – Substantive Right vs. Procedural Lapse

Dead Men Tell No Tales- CIT(A) Order Quashed as Passed Against Dead Person
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.
