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.

No Section 69A Addition if Deposited Money Not Belong to Assessee: ITAT Delhi

Ex Parte Assessment on Bitcoin Transactions Sent Back for Fresh Hearing: ITAT Delhi

ITAT Delhi Deletes Section 69A Addition as Sales Were Recorded in Books

Demonetisation Cash Deposit Addition Sent Back due to Natural Justice Violation

Section 69C Addition Deleted as Customs Assessable Value Is Not Proof of Unexplained Expenditure

ITAT Deletes Section 40A(3) Disallowance as No Single Cash Payment Exceeded Rs. 10,000

Notional Interest Addition Deleted Because Only Real Income Can Be Taxed: ITAT Delhi

Income Tax Assessment Against Amalgamated Entity Invalid as Company Ceased to Exist

Reassessment Notice Quashed as Fresh Section 148 Notice Was Time-Barred: ITAT Delhi

Foreign Tax Credit Cannot Be Denied Merely for Late Filing of Form 67: ITAT Delhi

ITAT Deletes Section 271D Penalty Due to Absence of Assessment Proceedings

ITAT Deletes Section 69A Addition as WhatsApp Chats Alone Cannot Prove Cash Payments

ITAT Deletes Demonetisation Cash Deposit Addition as Withdrawals Exceeded Deposits

Advance Write-Off Allowed as Business Loss When Linked to Commercial Purpose: 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.
