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.
AMP Expenditure Not an International Transaction Under Transfer Pricing: ITAT Delhi
Only Commission Income Taxable on Bogus Purchases; Entire Turnover Cannot Be Added: ITAT Delhi
Interest-Free Loans to Charitable Trusts Do Not Deny Sections 11 & 12 Exemption: ITAT Delhi
Second Section 148 Notice During Pendency of Earlier Reassessment Is Invalid: Delhi ITAT
Delhi ITAT: U/s 12AB & 80G Rejection Set Aside for Failure to Examine Objects and Genuineness
No Section 271B Penalty if Tax Audit Delay Was Due to Court-Monitored Management Disputes: ITAT Delhi
Delhi ITAT: No Re-Characterisation of Charitable Status Without Change in Objects
ITAT Deletes Section 69A Addition as Genuine Loan Cannot Become Income Due to Non-Repayment
No PE in India for Honda Trading Asia; TP Adjustments Infructuous: ITAT Delhi
Section 12AB Registration Cannot Be Denied Over Loans to Related Parties: Delhi ITAT
Revenue Appeal Not Maintainable During IBC Moratorium: Delhi ITAT
Section 56(2)(viib) Addition Fails Where Share Premium Is Below DCF-Based FMV: Delhi ITAT
Cash Deposit Before Registered Sale Indicates On-Money Receipt: Delhi ITAT
ITAT Delhi Deletes ALP Adjustment on Imported Capital Goods, Removes Mark-Up on Cost-to-Cost Reimbursements
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.
