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 Quashes ₹85 Crore TP Adjustment as TPO Order Lacked Digital Signature

No Section 56(2)(viib) Addition if Share Premium Difference Fell Within 10% Safe Harbour: ITAT Delhi

ITAT Quashes Assessment as Section 143(2) Notice Was Issued by Non-Jurisdictional AO

No Section 69A Addition for Cash Deposits Explained by Disclosed Instrument Charges

AMP Expenditure Allowed as No Reimbursement Was Proved: ITAT Delhi

ITAT v Adopts CBDT-Approved APA Rate for Royalty and FTS ALP

Foreign Exchange Gain Is Operating Income as It Arises from Export of Services

Section 56(2)(viib) Addition Deleted as Shares Were Allotted to Existing Shareholders

Commercial Label in Sale Deed Not Enough to Deny Section 54 Relief: ITAT Delhi

Directors’ Bonus Disallowance Cannot Be Made Through Section 154: ITAT Delhi

ITAT Quashes Section 153C Assessment as Satisfaction Note Lacked Year-Wise Incriminating Material

ITAT Allows Additional Depreciation on Dumpers as They Form Part of Plant & Machinery

Section 148 Notice quashed as Issuing Officer Had No Pecuniary Jurisdiction: ITAT Delhi

Reassessment Quashed as AO Failed to Decide Objections Before Assessment
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.
