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.
TDS Default u/s 201 – Matter Remanded for Verification of Payees’ Tax Payment
Loan Repayment Not Taxable U/s 68 & 14A Disallowance Restricted to Actual Expenditure
Addition u/s 69A Partly Sustained – Disallowance Restricted to 10%
Section 153C Additions Deleted – Hazir Johri Software Entries Held Unreliable Without Corroboration
Deemed Dividend U/s 2(22)(e) Largely Deleted & Sec.54 Deduction Allowed
Assessment Order Quashed due to Invalid Service U/s 282 & Limitation
Commission income earned by Booking.com not taxable in India
ITAT Delhi Quashes Assessment for Wrong Section Invocation After Section 153C Satisfaction
Wrong Email Leads to Missed Notices; ITAT Delhi Orders Fresh Opportunity Before AO
TDS Credit Denied Due to Form 26AS Mismatch Remanded for Fresh Verification
Reassessment Quashed for No Addition on Recorded Reopening Reason
Income Tax Reassessment Quashed for Being Time-Barred Under New Law
AO cannot adopt different Valuation Method for Capital Gains & Business Income: ITAT Delhi
Payments to Consultant Doctors Are Professional Fees, Not Salary — No TDS Default U/s 201
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.
