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 reassessment unless there was new tangible evidence found against assessee
AO Must Refer to DVO Before Rejecting Registered Valuer’s Report – ₹9.24 Cr Addition Deleted
Order of special audit not sustained as procedure mandated u/s. 142(2A) and 142(2C) not followed
ITAT Delhi Remands Reopening on Audit Objection; Dissenting View Quashes as Change of Opinion
ITAT Delhi quashes reassessment for quoting repealed section & granting mechanical Approval
Mechanical approval u/s 153D vitiates entire assessment: ITAT Delhi
No Section 69 Addition When Cash Book Shows No Negative Balance: ITAT Delhi
No Activity Requirement to Deny 12AB & 80G for Newly Formed Charities: ITAT Delhi
Section 68 Addition of ₹11.66 Cr Unsustainable Without Evidence: ITAT Delhi
ITAT Deletes ₹3.92 Cr Addition on Suppressed Revenue Due to Arithmetical Error
Section 148 Reassessment Invalid for Want of Notice to Legal Heir: ITAT Delhi
Bank Entries & ITRs Proved Genuineness of Share Capital: ITAT Deletes Addition
Section 143(1) Additions Can’t Survive If Not Upheld in Section 143(3) Order
Capital Gains from Indian Mutual Funds Not Taxable for UAE Residents: Delhi ITAT
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.
