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 68 Inapplicable to Sale Proceeds of Disclosed Investments: ITAT Delhi
Section 68 Addition on Sale of Previously Disclosed Shares Deleted to Avoid Double Taxation: ITAT Delhi
Amalgamation Goodwill Eligible for Depreciation; Notional Interest on AE Receivables Deleted: ITAT Delhi
Negative Cash Balance Alone Cannot Be Treated as Undisclosed Income: ITAT Delhi
Abandoned Project Expenses & Lease Rent Allowable as Revenue Expenditure: ITAT Delhi
Section 153C Limitation Begins from Receipt of Seized Material by JAO: ITAT Delhi
Sale Deed Alone Cannot Justify Tax Addition as It Is Not Incriminating Material: ITAT Delhi
Profit Already Disclosed & Taxed Cannot Be Added Again as Undisclosed Income: ITAT Delhi
Section 12A Registration Cannot Be Denied for Absence of Irrevocability Clause: ITAT Delhi
Cost-to-Cost Overseas Reimbursements Without Profit Element Not Taxable as FTS: ITAT Delhi
Captive Service Provider Entitled to Risk Adjustment; Nil ALP for Proven Intra-Group Services Rejected: ITAT Delhi
ITAT Deletes Section 68 Addition as Assessee Proved Identity, Creditworthiness & Genuineness
ITAT Deletes ₹75 Lakh Addition Due to Absence of Evidence of Property Sale
ITAT Delhi Restricts Section 69 Addition as Unsupported Extrapolation Lacked Evidence
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.
