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.

Search before assessment requires Section 148 route, ITAT Delhi quashes Section 143(3) order

Penny Stock Label Alone Cannot Convert Exempt LTCG Into Section 68 Addition: Delhi ITAT

Rent Paid to Earn Subletting Income Deductible Under Section 57: ITAT Delhi

Section 87A Rebate Covers Section 111A Gains for AY 2025-26: ITAT Delhi

ITAT Delhi Deletes Rs 60 Lakh Marriage Expenditure Addition for Lack of Evidence

Wrong PAN Cannot Make One Taxpayer Liable for Another’s Income: Delhi ITAT

Assessment Cannot Survive After Foundational Section 153C Notice Is Quashed: Delhi ITAT

Delhi ITAT Quashes Reassessment for PCIT Approval Instead of PCCIT under Section 151

Section 153C Limitation Starts When Seized Material Reaches Other Person’s AO: Delhi ITAT

Reassessment Cannot Shift From Cash Credits to Estimated Commission: ITAT Delhi

Third-Party Opening Balance Cannot Become Current-Year Income: ITAT Delhi

New Section 149 Cannot Revive Assessment Already Time-Barred: ITAT Delhi

Delhi ITAT Dismisses Revenue Appeal as AY 2010-11 Falls Outside Section 153C

153C Notice Quashed as Deemed Search Date Fell After Cut-off: Delhi ITAT
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.
