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.
Bank Deposit Additions Need Proof, Not Presumptions
Bogus Purchase Addition Fails When Sales Are Accepted as Genuine
263 Has Limits: Second Bite at Cherry Denied to Revenue
Section 68 Additions Fail After Remand Verification Confirms Loans
No Valid 153C Jurisdiction, No Power Under Section 263
Old U/s 148 Notice Converted Later Still Time-Barred for AY 2015-16
Section 263 Fails Where 153C Assessment Has Valid 153D Approval
Abated Assessment Year Lets AO Re-Examine Entire Return
Mechanical U/s 153D Approval Voids Entire Search Assessment
Mere existence of related-party transaction does not trigger s.40A(2)(b)
Date of Satisfaction, Not Search, Governs U/s 153C Limitation Period
Local Authority Status of DDA Defeats TDS on Ground Rent
Bogus Purchases Must Be Taxed Under Section 69C, Not 37(1)
Penalty Deleted After Quantum Remand for Lack of Proper Hearing
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.
