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.
Section 54B exemption granted as assessee proved nature of land as agricultural land
153A Assessment Quashed Because No Incriminating Material Found in Assessee’s Search
Interest Under Section 28 of Land Acquisition Act Not Taxable as ‘Other Sources’: ITAT Delhi
Section 153C Assessment Quashed Because Consolidated Satisfaction Note Lacked Year-Wise Incriminating Material
Reassessment u/s. 148 non-jurisdictional as revisionary proceeding u/s. 263 dropped on same issue
Section 271(1)(c) Penalty Deleted as Mere Addition Not Proof of Concealment: ITAT Delhi
No Section 263 Revision When Two Views Possible on Section 28 Interest on Enhanced Compensation
Section 68 Addition Deleted as Cooperative Society Accepted Deposits from Its Own Members
Double Addition in Intimation and Rectification: ITAT Delhi Orders Review
Common Approval u/s 153D for Multiple Years Held Invalid – Search Assessment Quashed – ITAT Delhi
Manual Signing in E-Proceedings Violates CBDT Instruction 1/2018 – Reassessment U/s 147/143(3) Quashed, ITAT Delhi
ITAT Quashes ₹11.23 Cr Reassessment as Section 148 Notice Held Time-Barred
ITAT Delhi Quashed Section 263 Revision as AO Took a Possible View
Wrong TDS Section Not Basis for Disallowance – Sec 40(a)(ia) Inapplicable to Short Deduction (194C vs 194J)
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.
