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.
Bogus Purchase Cases: Only Profit Element Taxable; 4% GP Addition Upheld
Average price of Kingsman Publication report and NYBOT to be considered for computing ALP
Search Assessments Quashed for Lack of Prior U/s 153D Approval
No TPO Variation, No DRP Route: Assessment u/s 144C Quashed as Without Jurisdiction
Section 68 Additions Rejected as Loan Repayment and Cash Sales Explained
Legal Heir Participation Cannot Cure Invalid U/s 153C Jurisdiction
Income Tax Appeals Dismissed Due to NCLT Moratorium Against Personal Guarantors
Unsecured Loans Through Banking Channels Accepted; Section 68 Addition of ₹2.87 Cr Deleted
ITAT Delhi Quashed Reassessment for Invalid Sanction Beyond Three Years
Final Orders After DRP Beyond Section 153 Limit Quashed Despite Pending Supreme Court Reference
Cash Advance Adjusted Through Tripartite Deal Not Unexplained Cash Credit U/s 68
Final Assessment Ignoring DRP Directions Held Void; No Post-Limitation Cure Permissible
Section 153C Assessments Beyond Ten-Year Block Invalid: Deemed Search Date Starts from Satisfaction Note
Investor Funds of Company Cannot Be Taxed as Director’s Personal Unexplained Money u/s 69A
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.
