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.
Intended Industrial Use Irrelevant for Section 10(37) Exemption: ITAT Delhi
Seized Document Not Dumb Where Cheque Entries Stand Verified: ITAT Delhi
Section 153C Assessment Quashed for Lack of Incriminating Material
Branch Office as PE Allowed Full Cost Deduction Under DTAA
Deemed Dividend Deleted as Transactions Were Business Dealings
Reassessment for AY 2015-16 Quashed as Time-Barred Under Law
TP Addition Partly Set Aside for Mechanical Margin Working
Section 144C(13) Breach: ITAT Quashes DRP-Based Assessment as Time-Barred Beyond One Month
Double Taxation of LTCG Not Allowed: ITAT Allows Credit for Gain Already Declared
ITAT Delhi Quashed Reassessment for Borrowed Satisfaction & No Live Nexus
ITAT Deletes Addition: Borrower Can’t Be Penalised When Loan Accepted in Lender’s Case
Section 148 Notice Invalid Due to Defective Sanction: ITAT Delhi
Demonetisation Cash Sales: ITAT Rejects Full Section 68 Addition, Applies GP Estimation
One-Day PF Delay Excused Where Payment Was Impossible
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.
