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 Invalid if No Addition on Original Issue; AO Cannot Add on Other Grounds
Foreign Tax Credit (FTC) Allowed Despite Delay in Filing Form No. 67
No digital/physical signatures of approving authority – Section 148 notice quashed
TNMM vs “Other Method” & Validity of Berry Ratio under Limited Risk Model: ITAT Delhi in Verizon India Case
ITAT Delhi Set Aside TP Adjustment Due to Ignoring Internal CUP Analysis by TPO
Section 54 Exemption Allowed for Multiple Properties as Pre-2015 Law Permitted It: ITAT Delhi
Processing & Upfront Fees Eligible for Deduction Due to Direct Nexus with Financing Business: ITAT Delhi
Father Cannot Represent Son Before ITAT – No Right of Appeal: ITAT Delhi
ITAT Delhi Sets Aside Assessment as Faceless Jurisdiction Was Assumed Prematurely
ITAT Remands 12A & 80G Applications for Fresh Review Over Lack of Adequate Opportunity
₹58.73 Cr Addition Set Aside as Search Yielded No Evidence Supporting Alleged Sham Transactions
ITAT Delhi Allowed Sales Incentive Provision as Deduction Since Based on Scientific Method
ITAT Quashes Reassessment as Notice Issued to Non-Existent Company After Amalgamation
Interest Income of Welfare Society Must Be Set Off Against Member Benefits Payments: 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.
