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.
Notice Not in Format, Assessment Falls Flat – ITAT Delhi Quashes 143(3) Order
ITAT Delhi Quashes Reassessment as No Addition Made on Recorded Reason u/s 147
Addition for Unsecured Loans Deleted as identity, creditworthiness & genuineness proved
No Additions Without Proper 153C Block Period Computation: ITAT Delhi
ITAT Delhi Allows Deduction u/s 80C – Omission in Return Rectifiable
Form 10B Filing Error Not Fatal for Section 11 Relief: ITAT Delhi
Section 148 Notices Issued After Cut-Off Date Non-Est: ITAT Delhi
Benefit of working capital adjustment not considered while computing ALP: Matter restored
ITAT Remands Section 12A Registration Case Over Ignored Documents
Late Return Filed after Sec 142(1) Notice Held Invalid; No 143(2) Notice Required When Return is Invalid
No addition of IGST Refund reported in Clause 16(b) of Form 3CD (Tax Audit Report) as same was not taxable u/s 43B
Circle rate couldn’t be applied as property was sold under distress
DRP Acted Beyond Jurisdiction; Cannot Create New Source
ITAT Quashes Assessments Over Mechanical Section 153D Approval
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.
