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.

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

Unsigned & Unauthenticated ‘Reasons to Believe’ Cannot Sustain Notice under Section 148: Delhi ITAT

ITAT Delhi Quashes Section 263 Revision as AO Had Conducted Adequate Enquiry

Delhi ITAT Deletes ₹15.90 Lakh Addition; Genuine Sale Not Bogus Due to Buyer’s Status

Delhi ITAT Remands ₹1.17 Crore Addition After Trust Alleges Forged Bank Account

Section 271D Penalty Cannot Survive After Quantum Assessment Is Quashed: Delhi ITAT

Delhi ITAT: AO Cannot Add New Issues After Dropping Reopening Reason

Delhi ITAT: Genuine Form 10B Error Not a Bar to Section 11 Exemption; AO to Consider Revised Form

For Other Person, Date of Search is Date of Handing Over of Seized Material: Delhi ITAT
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.
