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.
Section 263 Invalid Where AO Took Plausible View on Farm Income: ITAT Delhi
Second Reassessment Notice Cannot Cure Limitation Defect: ITAT Delhi
Prior-Period Expenses Allowed When Liability Crystallises in Current Year
Customer Advances Not Cash Credits Under Section 68
Mechanical Approval Quashes Search Assessment Under Section 153A
ITAT Delhi Denied Indexation as Factory Building Treated as Depreciable Asset
Salary Paid and TDS Deducted, Yet Proof Still Required
TP Adjustment Set Aside Due to Improper Segment Aggregation; Non-Compete Fee Held Revenue
Customs Duty Paid Under Protest Deductible in Year of Payment: ITAT Delhi
ITAT Delhi Quashed Double Additions on Recorded Expenses & Sales Figures
Court Restraint Excuses Non-Utilisation of Accumulated Funds by Charitable Society: ITAT Delhi
Excel Sheet Alone Cannot Justify Excess Stock Addition: ITAT Delhi
Ex Parte CIT(A) Order Set Aside: ITAT Remands Case Due to Non-Appearance of Assessee
Appellate Authority Cannot Bypass Limitation by Invoking Section 150
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.
