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 263 Proceedings Quashed as AO’s Order Was Not Erroneous in Jewellery Case
ITAT Quashes Section 270A Penalty as AO Failed to Specify Exact Clause
Service PE Not Created as Only Unique Solar Days Count Under India-US DTAA
Section 56(2)(x) Not Applicable Before 01.04.2017: ITAT Delhi
ITAT Allows TDS Credit as Denial Was Due to Inadvertent Omission by AO
ITAT Rejects Addition Based on Excel File Entries Due to Lack of Direct Evidence
ITAT Deletes ₹6 Cr Addition as Share Sale Transactions Were Through Banking Channels
Section 68 Addition Deleted – ITAT Says Investigation Wing Report Alone Cannot Prove Bogus Share Capital
Consolidated Satisfaction Note for Multiple Years Held Invalid – ITAT Quashes Entire U/s 153C Assessments
ITAT Deletes Section 68 Addition on Forfeited Loans Already Offered to Tax – Double Taxation Not Permissible
Unsigned Digital Reassessment Notices Held Void – ITAT Quashes Entire 147 Proceedings
Multiple Houses Eligible for Section 54 Relief Prior to 01.04.2015: ITAT Delhi
Unsigned Mauritius Financials Sink Section 68 Defence – ITAT Restores ₹6.30 Crore Share Premium Addition
AO Cannot Travel Beyond Scope of Section 263 Directions – ITAT Upholds Deletion of Fresh Additions
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.
