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 69C Not Attracted Where Expenses Are Recorded and Paid from Disclosed Sources
TDS Demand for Inoperative PAN Quashed by ITAT Delhi
ITAT Delhi Quashed Reassessment which was Based Only on Audit Objection
Bogus Purchase Theory Rejected; Section 69C Section 68 Additions Deleted in Full
Ad-hoc 20% Profit Estimate Set Aside; ITAT Restricts GP to 5% in Milk Trading Case
PCIT Cannot Convert Bogus Purchase Disallowance into Section 69C Income via Revision u/s 263
Property Deal Addition Fails for Breach of Section 153C Time Limits
Section 153A Assessment Quashed as Notices Issued in Name of Deceased Assessee
Final assessment order barred by limitation as passed beyond time limit prescribed u/s. 144C(13)
₹100 Crore U/s 153A Addition Quashed: Seized Third-Party Paper Not Incriminating for Completed Year
Interest on Land Acquisition Not Taxable When AO Took a Plausible View
Day of arrival to be excluded while computing period stayed in India: ITAT Delhi
Recorded Sales Cannot Be Taxed Again U/s 68; Additions Based Only on Third-Party Statement Deleted
Rental Receipts from IT Parks – Business Income or House Property?
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.
