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.

Low Declared Income Alone Cannot Negate Creditworthiness – Section 68 Addition Deleted

ITAT Delhi Quashes Search Assessments Due to Mechanical Section 153D Approval

ITAT Deletes FTS Addition as Standard Cybersecurity Software Sales Were Not Technical Services

AO Failed to Record Mandatory Conditions for Reopening: ITAT Deletes ₹13.10 Crore Share Capital Addition

Reopening Fails When AO Taxes a Different Income Than the One Recorded in Reasons

ITAT Quashes Reassessment: Only Profit Element Matters, Not Entire Commodity Transaction Value

ITAT Upholds Denial of Section 80GGC Deduction for Donations to Alleged Accommodation Entry Political Party

ITAT Delhi Deletes Demonetisation Addition for Cash Sales Already Offered to Tax

ITAT Quashes Reassessment: Approval from PCIT Instead of PCCIT Proves Fatal

ITAT Condoned 134-Day Delay: Waiting for Section 154 Outcome Held a Bona Fide Reason

ITAT Remands 12AB & 80G Applications as CIT(E) Orders Lacked Clarity on Compliance

ITAT Sustains 50% Disallowance as Taxpayer Failed to Prove Business Utility of Consultancy Fees

No Reopening for Fishing & Roving Enquiries: ITAT Invalidates Section 147 Proceedings

AE Transactions Must Be Benchmarked Separately When Segmental Data Exists: 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.
