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 u/s 68 confirmed on failure to discharge initial burden

Addition based on Dumb Documents without corroborative evidence is Unsustainable

Receipt of architectural design services cannot taxed as FTS or Royalty

Mechanical & ritualistic approval: Reassessment for Accommodation Entry quashed

ITAT deletes disallowances for Expense Claims Backed by Documentary Evidence

Delhi ITAT: Only Profit Element from Bogus Purchases can be Added

No Addition for Cash Deposits by second account holder in Joint bank account

ITAT Quashes Reassessment Order for Failure to Issue Notice u/s 143(2)

ITAT Quashes Penalty u/s 271F for Non-filing of ITR against 82-Year-Old Widow

Addition solely based on mismatch between receipts in P&L and in 26AS unsustainable

Disallowance towards investment made out of interest free own funds unjustified

ITAT Delhi: Project-Specific Services Not Subject to FIS under India-USA DTAA

TDS Not Deductible on Supplemental Rent for Foreign Aircraft Lease

ITAT Remands Matter to CIT(A) for Failure to Adjudicate on Merits
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.
