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 153A Assessment Quashed for Mechanical u/s 153D Approval
Final Assessment Quashed for Breach of Statutory Time Limits
Demonetization Cash Deposits Accepted as Genuine Business Receipts
Dividend Income Cannot Be Treated as Unexplained Cash Credit: ITAT Delhi
No Addition u/s 56(2)(x) in 153A Without Incriminating Material: ITAT Delhi
No Interest Disallowance on Business Receivables from Sister Concern: ITAT Delhi
No Addition Solely on Difference Between Service Tax Data & Books: ITAT Delhi
Final assessment order time barred as passed beyond time prescribed u/s. 144C
ITAT Orders Fresh Benchmarking of Royalty Payments, Prefers Traditional Methods Over TPM
Section 54B Deduction Denied as Agricultural Land Purchased in Wife’s Name
Inspector’s Report Cannot Be Used Behind Assessee’s Back: ITAT Delhi
Section 68 Inapplicable to Identified Donations to Charitable Trust
Repayment of Accepted Loans Cannot Be Treated as Unexplained Income
ITAT Delhi Deletes Share Capital & 56(2)(viib) Additions: DCF Valuation Upheld
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.
