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.
ITAT Allows LTCL as Revenue Took Contradictory View on Identical Facts
ITAT Quashes Section 153C Order as Composite Satisfaction Note Lacked Year-Wise Bifurcation
ITAT Quashes Section 153C Assessments as Satisfaction Note Was Recorded After 1 April 2021
ITAT Delhi Excludes TPO Comparables for Functional Dissimilarity
Section 80-IA Deduction Upheld as Market Value Must Be Based on Electricity Board Consumer Rates
ITAT Deletes Sections 270A & 271AAB Penalty as Notice Lacked Specific Charge
New Tax Regime Benefit Allowed as Form 10IE Once Filed Continues for Subsequent Years
Section 68 Addition Deleted as Assessee Proved Identity, Creditworthiness & Genuineness
ITAT Quashes Assessment as Jurisdiction Was Not Validly Transferred Under Section 127
ESOP Deduction to Be Computed on Straight-Line Basis: ITAT Delhi
ITAT Allows Bad Debt Deduction as Unrecoverable Subsidy Already Been Recognised as Income
Section 68 Addition Deleted as Creditworthiness Depends on Ability to Arrange Funds
CIT(A) Cannot Dismiss Appeal Ex Parte Without Deciding Interest Dispute on Merits
ITAT Restricts Bogus Purchase Addition as AO Applied Unrelated Gross Profit Rate
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.
