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.
Reassessment Issued to Deceased Person Held Void Ab Initio
271D/271E Penalties Time-Barred: Limitation Runs from AO’s Action, Not Addl. CIT Notice
Borrowed Satisfaction from Investigation Wing Not Permissible
ITAT Upholds 5% Addition Where Purchases Linked to Sales
Cash Deposit Reassessment Set Aside for Lack of Valid Sanction: ITAT Delhi
LTCG on Firm Dissolution Sent Back for Fresh Verification
Electronic Evidence Requires Cross-Examination Before Addition: ITAT Delhi
Reopening After 3 Years Barred If Escapement Below ₹50L: ITAT Delhi
Assessment Quashed for Missing Mandatory Section 153C Notice
No Valid U/s 143(2) Notice: Reopening Proceedings Void: ITAT Delhi
Mechanical Sanction Voids Reopening Under Section 147: ITAT Delhi
Old Unsecured Loans Not Taxable Without Actual Waiver: ITAT Delhi
Section 148 Notice Issued Beyond Surviving Time Invalid: ITAT Delhi
Common Section 153D Approval Invalidates Search Assessments
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.
