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.
Addition based on seized document retrieved from third person without cross examination opportunity is unsustainable
Final assessment order invalid as AO failed to pass draft assessment order as required u/s 144C(1): ITAT Delhi
Granting statutory approval u/s. 153D without application of mind invalids entire search proceeding: ITAT Delhi
Amount considered as undisclosed income cannot be considered loan to attract provisions of section 271D
Revisional jurisdiction u/s 263 unjustified without any error or infirmity in assessment order: ITAT Delhi
Political party required to furnish return within due date u/s 139 for claiming exemption u/s. 13A: ITAT Delhi
ITAT Remits Issue to AO: Assessing Loss Without Claim, Reassessment Needed
ITAT Delhi quashes Section 271AAB Penalty for Defective Notice
No Section 271FA Penalty without Reportable Transactions: ITAT Delhi
ITAT direct to Allow LTCG Exemption after verifying status of STT Payment
Personal Expenses Treated as Income, cannot be treated as Loan for Section 269SS
ITAT Quashes Assessment Order and Demand Notice Due to Missing DIN
No Evidence of Cash Payments for Demand Drafts to 34 Parties: ITAT deletes addition
Section 50C: Higher Property Sale Consideration Not Ground for Section 271(1)(c) Penalty
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.
