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.
NCLT’s moratorium under IBC overrides Tribunal: ITAT Delhi
Amalgamation disputes under Section 269SS: ITAT deletes Penalty u/s 271D
ITAT Upholds addition for belated employees’ contributions to PF/ESIC
No Penalty under Section 271(1)(c) for Additions Based on Estimates
Electronic service of notices invalid if assessee prefers physical notices
Payment of self-assessment tax is an existing liability u/s 132B for adjustment of seized cash
No Addition under Section 69A when Income Source adequately Explained
Invalidity of Late Filing Fees before 01.06.2015 (Section 234E)
Addition u/s 68 towards unexplained sales unsustainable as not proved as bogus
Invocation of section 50C in mere transfer of right in property without transfer of title is unjustified
ITAT Quashes PCIT’s Revisional Order for Failure to Fulfill Twin Conditions
Disallowance Under Section 14A Cannot Exceed Exempt Income: ITAT Delhi
No Penalty Under Section 271AAA Without Recorded Statement
Order passed u/s 147 not borne out of any record is non-est
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.
