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 148 Reassessment Quashed for Non-Disposal of Objections: ITAT Delhi

Section 69A Addition Reduced from ₹2.26 Crore to ₹5 Lakh as Cash Deposits Explained: ITAT Delhi

CIT(A) Can’t Reject Time-Barred Appeal Without Hearing on Condonation: ITAT Delhi

Section 194Q Disallowance Deleted as Transmission Charges Outside Purchase of Goods: ITAT Delhi

Section 36(1)(iii) Interest Disallowance Deleted on Loan to Wholly Owned Subsidiary: ITAT Delhi

Section 143(2) Assessment Quashed for Notice Issued by Officer Without Jurisdiction: ITAT Delhi

Section 148 Reassessment Quashed as ₹50 Lakh Threshold Not Met for Same Transaction: ITAT Delhi

Income Tax Addition Restored as Correct GSTR Figures Were Not Considered: ITAT Delhi

Section 56(2)(x) Cannot Apply to Genuine Corporate Loan: ITAT Delhi

Section 68 Addition Deleted as Cash Deposits Explained from Books: ITAT Delhi

State DISCOM Tariff, Not IEX Rates, to Benchmark Captive Power Transfers Under Section 80-IA: ITAT Delhi

Section 68 Addition Deleted as Loans Supported by Documents: ITAT Delhi

Rental Income from Let-Out Office Taxable as House Property Income: ITAT Delhi

Section 154 Rectification Set Aside as Section 40(a)(ia) TDS Issue Was Debatable: ITAT Delhi
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.
