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.
Assessment Quashed for Wrong Section – ITAT Holds AY Falling Within U/s 153C Block Cannot Be Assessed U/s 143(3)
No Addition u/s 69 When Property Payments Flow Through Explained Bank Accounts – ITAT Deletes ₹3.29 Crore Addition
GST Cancellation Alone Cannot Make Purchases Bogus – ITAT Restricts Addition to 5% Profit Element
Delhi ITAT Quashes Reassessment for ‘Reason to Suspect’ – Cash Deposits Alone Can’t Justify Reopening
Section 153C Assessment Invalid as AO Failed to Record Proper Satisfaction: ITAT Delhi
ITAT Deletes Section 68 Addition Since Opening Loan Balances Cannot Be Taxed Again
U/s 153C Assessments Quashed – Mere Seized Material Not Enough Unless AO Shows Its Bearing on Total Income
Section 69A Addition Cannot Survive Merely on Ground That Explanation Was an Afterthought: ITAT Delhi
Income Tax Penalty Matter Restored as Quantum Appeal Was Still Pending Before CIT(A)
ITAT Delhi Restores Appeal in Case Selected for Scrutiny Due to 0.33% Net Profit
Section 271AAC Penalty Unsustainable After Assessment Is Quashed: ITAT Delhi
ITAT Delhi Quashes Section 153C Action Due to Absence of Section 65B Certificate
ITAT Delhi Restricts Bogus Purchase Addition to Profit Element Only
Section 143(1) PF/ESI Disallowance Invalid Before SC’s Checkmate Ruling Due to Debatable Legal Position
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.
