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.

Delhi ITAT on Section 54F Deduction & Section 263 Revisional Powers

Sale outside India; No tax liability in India: ITAT Delhi

No disallowance for not deducting TDS on minimum hotel booking guarantee expense

Malaysian Airline System Berhad Vs DCIT: Taxability of Services to Indian Airlines

Sale of Software License Not Royalty under India-Singapore DTAA: ITAT Delhi

No Tax on Salary for Non-Resident Assessee Rendering Services Outside India: ITAT

ITAT: Sale of Shares Capital Gains Not Sham, Deletes Section 69A Additions

Minimal Control Over Penny Stock Companies Does Not Invalidate Income Source

Applicability of TDS provisions requires clear identification of payees

ITAT Clears Transfer Pricing Battle for Boeing India

Management Fee Treated as Interest: Exemption under India-Germany DTAA

Cash Deposits Explained by Sale Proceeds Not Unexplained Credit: ITAT Delhi

Funds Held in Fiduciary Capacity by Trust cannot be Treated as Income: ITAT Delhi

Improper Vouchers Alone Insufficient for Ad Hoc Disallowance: 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.
