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.
Recording of satisfaction note before initiation of proceedings u/s. 153C is invalid satisfaction
Omnibus Section 153D Approval = Fatal Jurisdictional Defect – Entire Group Assessments Quashed
Low NP Isn’t “Reason to Believe” – Reopening Quashed & Estimation Dies with It
Section 154 Can’t Be Used to Rework 36(1)(viia)(c) vs 36(1)(viii) – Revenue’s Rectification Knocked Out
Reopening Beyond limitation – Mechanical Approval Fatal – Entire Batch Collapses
Wrong AO’s U/s 143(2) = Non-Est Assessment – U/s 263 & Consequential Order Also Collapse
Rajeev Bansal Strikes Again – Time-Barred Reopening & Entire Capital-Gain Addition Quashed
Mechanical Approval U/s 153D Vitiates Entire U/s 153C Assessment – All Years Quashed
Reopening Quashed for Non-Application of Mind & Wrong Sanction
₹14.25 Cr Share Premium Addition Restored as CIT(A) Order Set Aside for Unsubstantiated DCF Valuation: ITAT Delhi
CBDT Jewellery Instruction Not Applicable to Bullion: ITAT Delhi Upholds Section 69A Addition
Demonetisation Cash Deposits Fully Explained: ITAT Delhi Deletes Entire Section 69A Addition
Section 54 Exemption Allowed in Full Despite Minor Delay: ITAT Delhi
Income Tax Assessment Quashed as Final Order Was Passed Beyond Statutory Limitation: 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.
