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.
PCIT Cannot Invoke Revision on Matter Pending Before CIT(A): ITAT Delhi
₹28.88 Lakh Addition reduced to ₹3.88 Lakh in Demonetization Cash Addition Case
Addition merely on basis of available information without independent investigation is unsustainable
Addition based on presumption without concrete evidence cannot be sustained: ITAT Delhi
Land Acquisition Interest is Capital Receipt: Delhi ITAT
Reassessment u/s. 148 based on suspicion without cogent material is bad-in-law
Deduction of depreciation was allowable as expenditure on Leasehold Premises classified as capital expenditure
No addition of LTCG on sale of immovable property as CIT(A)’s order lacks proper reasoning
TDS in 26AS: AO directed to allow credit after verification
Cash deposits recorded in books of accounts cannot be treated as unexplained money u/s. 69A
Section 68 Addition Deleted for NRI Share Capital & premium via Banks: ITAT Delhi
Bank Passbook Not ‘Books of Account’ for Section 68 Additions: ITAT Delhi
ITAT Allows ₹64.72 Cr Abandoned Project Loss Claim as Revenue Expense
ITAT Deletes Addition for Mutual Fund Investment Made Under Wrong PAN
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.
