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.

ITAT quahes Revision Order u/s 263 for Re-examining Large Cash Deposits in Bank

Addition during demonetization not sustained in absence of any abnormal trend of cash sales

Attribution of profit unsustainable in absence of Permanent Establishment in India

AO cannot interpolate Salary for extra work on mere presumption of Monthly Payment

Profit from Sale of Agricultural Land Stock is exempt, Not Business Receipt: ITAT

Fees for live and non-live transmission right not taxable as royalty

AO not empowered to withdraw or modify or substitute assessment order passed by him

Specified domestic transactions adjustment invalid after 01.04.2017

Mere Non-Appearance of Supplier Doesn’t Invalidate Transaction: ITAT Delhi

Software licence fee reimbursement not taxable as no Permanent Establishment in India

Prior period Expenses are beyond the scope of Section 154

Gold Jewellery Within CBDT Circular Limit Not Deemed Unexplained: ITAT

Addition for Fall in Gross Profits Without Proof of Suppression is Unsustainable

Addition solely based on estimation without rejecting books is not sustainable
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.
