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 Not Applicable to Repayment of Loans Given in Earlier Year: ITAT Delhi

Section 263 Revision Invalid as CIT Raised Issues Beyond Reassessment Scope: ITAT Delhi

ITAT Allows DTAA Benefit on Dividend Distribution Tax as DDT is Tax on Shareholder Income

ITAT Upholds Section 153A Jurisdiction as Search Warrant Mentioned “& Ors.” in Group Search

Entire Joint Property Value Cannot Be Taxed in One Co-owner’s Hands Without Verification: ITAT Delhi

LTCG Benefit Allowed as Ownership Rights Passed Before Registration: ITAT Delhi

ITAT Deletes MAT Adjustment as Section 115JB Not Permit Exclusion of Alleged Bogus Loss

ITAT Reduces Profit Estimation as Assessee Acted Only as Pass-Through Entity Earning Thin Commission Margins

ITAT Delhi Quashes Reassessment Orders for Failure to Provide Reasons for Reopening

AO Must Refer Property Valuation to DVO When Stamp Duty Value Is Disputed: ITAT Delhi

Remote access to customer systems for maintenance not create a PE in India: ITAT Delhi

Difference Between Projected & Actual Revenue Cannot Invalidate DCF Valuation: ITAT Delhi

ITAT Allows Depreciation on Goodwill as Finance Act 2021 Amendment Is Prospective

ITAT Delhi Quashes Reassessment as Reopening Was Based Only on Audit Objection
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.
