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.
Additions Based on Loose Sheets Deleted – “Dumb Documents” Insufficient for 153A: ITAT Delhi
Carry Forward Loss Cannot Be Denied After Treating Return as Valid: ITAT Delhi
Unexplained investment addition of ₹12.30 Cr deleted – Funds for software project proved; Rule 46A objection rejected – ITAT Delhi
ITAT Allows Full Leave Encashment Exemption Because ₹25 Lakh Limit Applies
Section 68 Addition Deleted – Source of Source Not Required for AY 2014-15: ITAT Delhi
Depreciation on Non-Compete Fee Allowed – Revenue-Neutral View Accepted: ITAT Delhi
Unsecured Loan Addition u/s 68 Deleted – Filatex Group Loans Held Genuine
Section 153C Addition U/s 69 Deleted – Third Party Statement Loose Paper Held Insufficient
WhatsApp Chats Alone Cannot Prove ₹23 Cr On-Money; Refurbishment Proposal Accepted & Addition U/s 69 Deleted
Commission Allegation Based on Dumb Excel Sheet Rejected by ITAT Delhi
U/s 80IAC Deduction Allowed Subject to Filing Form 10CCB – Technical Lapse Held Curable
U/s 69A Addition Partly Sustained – Estimated Relief Granted Considering Household Savings
U/s 153C Assessment Quashed – Defective Satisfaction Note & Invalid Jurisdiction
Revision U/s 263 Upheld – Lack of Enquiry on Alleged Cash Payment in Property Purchase
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.
