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.

Section 40A(2): ITAT Allows High Interest Payment for Commercial Expediency

ITAT Directs Re-adjudication: Insufficient Opportunity in Section 144 Assessment

ITAT Sets Aside Exparte Order: Disallowance of Unexplained Cash Deposits

Specific explanation needs to be given for Unreported Jewelry in Wealth Tax Return

TDS Penalty Void if Assessee Added Back Non-Deducted Tax Expense

ITAT Delhi Overrules CIT(A) order for Dismissal Without Merit Assessment

Interest reimbursement received under Technology Up-gradation Fund Scheme is capital receipt

Re-Application Permissible for Wrongly Submitted 12A(1)(ac) Registration application

ITAT Delhi Overturns Assessment Order Passed without Assessee’s Opportunity

Disallowance of Expenses: Consideration of Business Commencement – Case Analysis

ITAT Directs Re-adjudication on AO’s Oversight of Section 55A

Business Promotion and Tour & Travels Expenses by a Firm’s Partner are Allowable

ITAT Quashes Reassessment initiated without Tangible Materials

Exclusion of COVID-19 pandemic period from appeal filing limitation
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.
