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.

CSR Expenditure’s Mandatory Nature Doesn’t Justify Section 80G Disallowance

CRM Services Receipts Not Taxable as Royalty or FTS: ITAT Delhi

Indian Women Traditionally Keep Jewelry at Maternal Home for Various Reasons: ITAT Delhi deletes addition

TPO fails to Apply Industry Filter while Determining ALP of Interest: ITAT Deletes addition

ITAT upholds addition for allegedly Gift from father-in-law

Section 40(a)(i) not applicable if TDS is deducted & paid within prescribed time

ITAT Delhi Upholds Bonafide of Cash Sales During Demonetisation

ITAT Orders Re-adjudication Due to Arbitrary Profit Estimation

Reassessment Notice Under Section 148 Invalid If Issued After Four Years

Section 154(1A): AO cannot rectify any matter already decided in Appeal proceeding

ITAT Deletes Section 271DA Penalty: Bonafide Mistake in New Legislation

Additions solely based on undated, unsigned & unrelated loose papers not justified

No Section 68 Addition for Explained Cash Deposits in Lender Bank Account

No Section 56(2)(viib) Addition Required for Discrepancy of less than 10%
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.
