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.
CSR Donation Eligible for Section 80G Deduction: ITAT Delhi
ITAT Delhi Deletes Section 69A Addition as Director Was Not Owner of Cash
ITAT Criticises AO’s Inaction as Remand Reports & Upholds Section 54 Denial
No Section 69A Addition on Cash Deposits Recorded in Audited Books Where Source Is Explained
ITAT Partly Allows TP Appeal, Revises Comparable Selection for ALP Determination
Goodwill Depreciation Denied as Business Transfer Agreement Was Unsigned & Unregistered
ITAT Upholds Section 69A Addition as Identical Cash Sale Vouchers Failed Genuineness Test
No Section 271(1)(c) Penalty based on Unsubstantiated Loose Sheets: ITAT Delhi
ITAT Dismisses Appeal as Assessee Failed to File Return and Substantiate Claims
Cash Deposit Already Taxed in Proprietor’s Income Not Taxable Again in Firm’s Hands
Section 50C Addition Upheld as Seized Cash Confirmed On-Money Receipt
ITAT Directs TDS Refund Despite Delayed E-Verification; Revenue Cannot Retain Tax on Technical Grounds
ITAT Quashes Reassessment: Approval from PCIT Instead of PCCIT Renders Section 148 Notice Invalid
CSR Donations Eligible for Section 80G Deduction; No Double Disallowance Merely Because They Form Part of CSR Spend
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.
