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.
Taxing Income in Hands of Correct Person is Foundational: ITAT Delhi
Interest Payments to CDB Exempt under Article 11(3) of India-China DTAA
Assessee’s Bona Fide Explanation: ITAT Delhi Deletes ₹14.88 Cr Section 271(1)(c) Penalty
ITAT Quashes Assessments: Multiple Approvals Granted in One Day Without Scrutiny
Matter restored for granting adequate and effective opportunity of being heard: ITAT Delhi
Flawed Income Tax Assessment Order Cannot Be Revised Through Section 263 Revision
AO Cannot Initiate Section 143(3) Assessment After Recording Satisfaction U/s 153C
LTCG exemption cannot be denied on penny stock sale without adverse evidence
Section 14A doesn’t apply while computing income as per section 44: ITAT Delhi
Section 148 Reopening based on incorrect facts & reasons is invalid: ITAT Delhi
Penalty u/s 271(1)(c) Justified for Concealment via Bogus Share Capital: ITAT Delhi
Section 153D Approval granted mechanically vitiates entire assessment: ITAT Delhi
No Addition for Bogus LTCG on Mere Suspicion or in Violation of Natural Justice
No LTCG Addition Without allowing Cross-Examination: ITAT Delhi
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.
