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.
Interest Disallowance Deleted as Property Purchases Funded Separately: Delhi ITAT
Delhi ITAT Upholds Black Money Tax on Undisclosed UAE Bank Account and Investment
Section 50C DVO Reference Cannot Extend Assessment Time Limit: Delhi ITAT
AMP Spend Not International Transaction Without AE Arrangement: Delhi ITAT
Section 56(2)(viib) Inapplicable to Holding-Subsidiary Transaction: ITAT Delhi
SaaS Receipts Not FIS Without ‘Make Available’ of Technology: ITAT Delhi
Section 28 Interest Forms Part of Rural Agricultural Land Compensation, Not Taxable: ITAT Delhi
Delhi ITAT Deletes Section 270A Penalty for Changing the Charge
AO’s Wrong Tax Computation Justifies Condonation of Appeal Delay: Delhi ITAT
General Investigation Report Cannot Override Transaction-Specific Evidence: Delhi ITAT
No Section 201 Default for Pre-2017 Lease Rent Paid to Greater NOIDA Authority: Delhi ITAT
Section 153C Block Starts from Seized Material Receipt: Delhi ITAT
CIT(A) Must Independently Examine Evidence and Decide Appeal on Merits: Delhi ITAT Restores Addition
CIT(A) Must Reconsider CAM Charges TDS Under 194C or 194-I: 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.
