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 Section 115BBE addition by considering credits to bank account as income
Offshore supply of equipment not taxable in India hence section 44BBB wouldn’t apply
Single sanction u/s. 153D for different Assessment Year granted in stereotype manner is invalid
Section 54F Deduction Allowed Despite 31-Day CGAS Deposit Delay: ITAT Delhi
ITAT Delhi Quashes ₹40.94 Crore Penalties for Non-Compliance Under Sec. 271(1)(c)
Joint Ownership Does Not Bar Section 54F Exemption Eligibility: ITAT Delhi
Only profit element to be taxed in case of unverifiable purchases: ITAT Delhi
Different floors to be construed as single residential unit for Section 54F deduction: ITAT Delhi
ITAT Condones Delay in Filing Appeal Due to COVID, Depression & Father’s Death
Donation/Capitation Fee Payment Case: ITAT Deletes Addition Due to Lack of Evidence
Penalty U/S 271(1)(b) Cancelled If Overall Compliance Satisfies AO: ITAT Delhi
ITAT: Lump-Sum Addition Allowed, Section 115BBE Effective Post-April 2017
ITAT Delhi Directs AO to Apply Peak Credit Theory for Cash Deposits
Royalty income, uncertain in collection, cannot be taxed merely due to TDS deduction
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.
