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.
Cash Deposits Explained by Withdrawals & Opening Balance – Section 69A Addition Quashed
FMV of Shares Must Follow Rule 11UA — Ad-hoc Mark-Up of Assets Not Permissible u/s 56(2)(iia)
Approved Isn’t Approval – Mechanical Section U/s 151 Kills Reopening at Birth
Registration U/s 12AB Cannot Be Denied by Sitting in Judgment Over Financial Prudence — ITAT Delhi Restores U/s 12AB Registration
Property Received Under Family Settlement Not Taxable u/s 56(2) — Gift Deed Only a Formal Consequence
Section 144 Assessment Upheld, Cash Addition Slashed Section 115BBE Disallowed – Partial Relief to Transporter
Ad-Hoc percentage basis Addition on Sundry Creditors Is Illegal – 41(1) Can’t Run on Presumptions
Controlled Cant Benchmark Controlled – Pro-Rata Commission TP Struck Down
WhatsApp Chats ≠ Unexplained Money – U/s 69A & 115BBE Crumble Without Cash or Ownership
Section 153C Valid, Bogus Purchases Fully Taxable Section 153D Approval Upheld – Assessee Loses on All Fronts
For Non-Searched Persons, Clock Starts on Receipt of Books – Revenue’s U/s 153C Theory Rejected
Cherry-Picked Comparables Rejected Assessees Set Ignored – TP Matter Sent Back for Fresh Benchmarking
Opening Balance Can’t Be Taxed Again & Corpus Fails Only Where Proof Fails – Revenue Routed
Demonetisation Cash Sales Upheld Again – Chawla Jewellers Gets a Clean Chit
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.
