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 68 Addition Fails Once Identity and Source Are Proved: ITAT Delhi
Receipt for offshore supply of equipment, plants by foreign company not taxable in India: ITAT Delhi
ITAT Delhi Upholds Section 80-IC Deduction for Lotus Herbals; Bogus Expansion Claims Rejected
Third-Party Material Alone Can’t Trigger Section 153A for Unabated Years: ITAT Delhi
ITAT Delhi Deleted Cash Addition as On-Money Allegation Lacked Evidence
Accommodation Entry Case: ITAT Reduces Commission Rate to 1%
Trust’s Accumulation Period Cannot Be Shortened Due to Prospective Section 11 Amendment
Bogus Purchase Disallowance Restricted to 6% on Estimation by ITAT Delhi
Interest on Land Acquisition Compensation Taxable as Capital Receipt
Accommodation Entries Taxable Only on Commission, Not Gross Credits
Section 10AA Deduction Upheld Despite Late Filing of Return
LLP Cleared of Section 68 Additions Due to Proven Partner Funds
Reassessment Quashed Because Section 148 Notice Was Time-Barred
Penalty Quashed for Mismatch Between Notice and Final Charge
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.
