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.
Mechanical Section 153D Approval Invalid: ITAT Quashes Search Assessments for Multiple Years
CIT(A) Cannot Dismiss Appeal In Limine Without Adjudication on Merits
Section 153A Invoked for Wrong Year; Second Search Abates First – ITAT Quashes Search Assessment for AY 2020-21
Rural Agricultural Land Outside Section 56(2)(vii)(b): ITAT Deletes ₹59.33 Lakh Addition
Assessment Quashed for Being Passed on a Non-Existent Amalgamated Entity
Final Assessment Order passed beyond time limit prescribed u/s. 153 is barred by limitation
Section 153A Assessment Quashed for Lack of Incriminating Material
CBEC Data Mismatch Cannot Justify Addition Without Enquiry: ITAT Delhi
Final Assessment Orders under DRP Route Quashed as Time-Barred: ITAT Delhi
Wrong Starting Point for Section 153C Renders Assessment Time-Barred
Bogus Purchases Cannot Be Added u/s 69C When Source of Expenditure Is Explained
Lal Dora Property to Be Valued as Agricultural/Residential for Section 50C
Untraceable Suppliers: Only 5% Profit Taxable on Purchases
Section 68 Addition Quashed Where Purchases and Stock Were Not Disputed
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.
