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 TOLA Shelter: ITAT Delhi Quashes 2015-16 Reopenings as Time-Barred
No 120(4)(b) Order, No Jurisdiction – Mere Mention Not Enough – ITAT Delhi
F&O Turnover to be Computed as per ICAI Guidance, Not AO’s Method
ITAT Limits 14A Disallowance to Exempt Income: Rule 8D Not Applicable for MAT
Addl. CIT Lacked Authority Assessment Authority – ₹20 Cr Additions Deleted
Differential treatment with co-purchaser not allowed; ITAT Deletes Short TDS Demand
No Section 12AA Registration, No Section 11 Exemption: ITAT Delhi
Double Addition Not Permissible – ITAT Delhi Deletes Rs. 20.25 Cr Addition
Only Commission on Accommodation Entries Taxable, Not Entire Credits
Section 147 reassessment cannot stand if foundational addition prompting reopening is invalidated
Additions on Alleged Bogus Loans & Donations Deleted – Sanction Defect Vitiates Reopening Beyond 4 Years: ITAT Delhi
Suspicion is not Evidence – Old Loans can’t be Taxed as Fresh Income – ITAT deletes ₹10.75 Cr Loan Addition
Cash Deposits from Recorded Sales During Demonetization – Addition u/s 68 Deleted
Sundry Creditors Not Bogus When Purchases & Sales Accepted: ITAT Delhi Deletes Addition of ₹3.36 Cr
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.
