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.
Reassessment Notice Invalid Due to Absence of PCCIT Approval Beyond Three Years
Section 80P Deduction Claim Restored for Failure to Examine Assessee’s Legal Status & Activities
Section 80P Deduction Allowed on FDR Interest Due to Investment with Cooperative Banks
Section 153C Invalid Without Separate Satisfaction for Each Year: ITAT Delhi
Section 69C Addition unsustainable if expenditure is recorded & source explained
Applicability of provisions of the Evidence Act, with respect to digital evidence, were applicable to Income-tax proceedings?
GST Turnover Differences Not Taxable if Already Recognized; Notional IND-AS Interest Not Taxable Without Real Accrual
Technical Handling Income from Aircraft Operations Not Taxable in India under India–France DTAA: ITAT Delhi
Protective Cash Credit Addition Unsustainable Without Ownership Evidence: ITAT Delhi
Addition Reduced as AO Failed to Disprove Books but Assessee cannot Fully Explain Cash Surge
Royalty on Logo Allowed; Disallowance Without Examining Business Purpose Invalid: ITAT Delhi
SROs Qualify as Charitable Entities under General Public Utility: Section 2(15) – ITAT Delhi
Section 68 Addition Deleted as Identity & Creditworthiness of Investors Proved
Section 54 Exemption Allowed as Possession Taken Despite Unregistered Agreement
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.
