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.

ITAT Delhi Restricts Section 69A Addition to ₹10 Lakh on Liquor Sale Cash Deposits

263 Revision Invalid: Protective Assessment Permissible When Substantive Addition Already Done

Reopening on Share Investment Set Aside Where Source of Funds Was Already Verified

Demonetisation Cash Deposits Explained by Recorded Cash Sales: ITAT Delhi Deletes Addition

Late Fee u/s 234E Deleted – Provision Not Applicable to TDS Periods Prior to 01.06.2015

Demonetisation Deposits Explained by Opening Balance: ITAT Delhi Deletes 68 Addition

Section 148 Notice Invalid Because TOLA Extension Did Not Apply

ESOP Costs Allowed as Business Expense Under Section 37(1): ITAT Delhi

Section 153C Proceedings Quashed as Time-Barred & Below ₹50 Lakh Threshold: ITAT Delhi

ITAT Delhi Upholds Deletion of Section 68/69C Additions on Demonetisation Cash Sales Evidence

Defective Penalty Notice Invalidates Section 271(1)(c) Penalty: ITAT Delhi

Section 153C Assessments Beyond Six-Year Block Invalid: ITAT Delhi

ITAT Delhi Upholds Deletion of Share Capital Addition: Section 68 Onus Discharged

VAT Addition Deleted as Section 43B Held Inapplicable: ITAT Delhi
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.
