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.
ITAT Quashes AY 2015-16 Reassessment as Section 148 Notice Issued After 1st April 2021 Was Time-Barred
Rental Income Not Business Income Due to Presence of Multiple Business Activities: ITAT Delhi
R&D Deduction Cannot Be Denied When Valid Approval Exists: ITAT Delhi
Section 68 Addition deleted due to Established Identity, Creditworthiness & Genuineness
Revision u/s. 263 upheld as related party expense allowed without detailed verification
ITAT Quashed Income Tax Assessment Due to Absence of Section 127 Transfer Order
ITAT Deletes AMP Adjustment, Rejects Bright Line Test Following HC Precedents in Louis Vuitton case
Cash Deposits During Demonetization Not Unexplained When Supported by Books: ITAT Delhi
Exemption Allowed as Sponsorship and Royalty were Incidental to Charitable Purpose: ITAT Delhi
Gratuity Deduction Can’t Be Denied for ITR–Audit Report Mismatch Without Verification
Section 271(1)(c) Penalty Invalid as AO Failed to Specify Charge: ITAT Delhi
Bogus Purchases addition Based on Investigation Reports Fails Where Evidence Exists: ITAT Delhi
Addition u/s 56(2)(viib) Invalid as AO Cannot Reject DCF Valuation Without Defects: ITAT Delhi
LTCG Addition Deleted as No Evidence Linking Assessee to Penny Stock Manipulation: 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.
