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.

Demonetisation Cash Deposits Accepted: ITAT Caps Addition at ₹2 Lakh, Disallows 115BBE

Section 54F Claim Sent Back for Ownership and Investment Verification

ITAT Quashes ₹8.35 Cr Loan Addition u/s 68 Due to Denial of Cross-Examination

ITAT Delhi Set Aside Addition for Commission Due to Lack of Enquiry

Interest on Enhanced Compensation Taxable as Other Sources Income: ITAT Delhi

ESOP Cost Allowable Business Expenditure: ITAT Deletes ₹93 Lakh Disallowance

Reopenings for AYs 2014-15 & 2015-16 Time-Barred: ITAT Quashes Section 148 Notices

Section 263 Revision Upheld for Failure to Tax Interest on Enhanced Compensation

Section 14A Disallowance Rejected for No Nexus With Borrowed Funds

Section 54F Deduction Allowed Despite Builder’s Delay in Possession: ITAT Delhi

Mere “Approved” Not Enough: ITAT Voids Reopening for Mechanical Sanction

Ad-hoc Disallowance Capped at 8% for Estimation Without Rejecting Books

Reassessment Quashed for Mechanical Section 151 Approval: ITAT Delhi

Reassessment Quashed: Undated PCIT Approval Invalid u/s 151
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.
