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 153C Assessment Quashed for Invalid Satisfaction & Lack of Incriminating Material: ITAT Delhi
Foreign Exchange Gain Is Operating Income Under TNMM: ITAT Delhi
Remand Report Accepting Assessee’s Explanation Bars Additions: ITAT Delhi
Section 151 Sanction by Incorrect Authority Invalidates Section 148 Reassessment: ITAT Delhi
Section 68 Addition on Demonetisation Cash Deposits Restricted to ₹2 Lakh: ITAT Delhi
Section 153C Assessments Quashed for Excluded Block Period & Lack of Incriminating Material: ITAT Delhi
Section 153C Assessments Void for Post-April 2021 Satisfaction Note: ITAT Delhi
Section 69A Addition Deleted as Cash Deposits Explained by Withdrawals & Co-owner’s Advance: ITAT Delhi
Routine Support Services Not Royalty Under DTAA; Taxable as Business Profits Without PE: ITAT Delhi
Section 69 Addition Unsustainable When Land Transactions Were on Employer’s Behalf: ITAT Delhi
Section 271DA Penalty Needs Specific Section 269ST Findings: ITAT Delhi
₹1.44 Cr Cash Salary Addition Restored as CIT(A) Ignored Search Evidence: ITAT Delhi
Section 148 Reopening Invalid Without Independent Application of Mind: ITAT Delhi
Section 153C Assessment Beyond Ten-Year Block Period Invalid: 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.
