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.
Loose Sheet Found from Third Party Cannot Justify Section 69C Addition: ITAT Delhi
Accommodation Entry Case: Reassessment Beyond 3 Years Invalid Without Proper Sanction
Agricultural Land within Municipal Limits is Capital Asset for LTCG: ITAT Delhi
Jurisdictional Defect: No Section 143(2) Notice After Reopening
AO Cannot Reopen Settled Section 10A Issue in Remand
Entire Bogus Purchase Addition Set Aside, 10% Estimated
Repayment of Loans with TDS Negates Accommodation Entry Allegation: ITAT Delhi
Sale of Agricultural Land Justifies Cash Deposits – ITAT Delhi Deletes Section 69A Addition
Reopening Invalid If Original Issue Not Added in Assessment: ITAT Delhi
ITAT Delhi Remands Section 12AA Registration Denial After Object Amendment
Bad debts u/s. 36(1)(vii) are to be allowed once offered as income in any year
Bank Statement Enough to Test Loan Creditworthiness: ITAT Delhi deletes Section 68 Addition
Section 68 Addition on Unsecured Loans Deleted After Rule 46A Evidence
ITAT Delhi Restores Section 57(iii) Interest Claim: Rule of Consistency to Be Examined
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.
