This document provides a summary of key Income Tax Appellate Tribunal (ITAT) Delhi judgments from April 2020. It covers important case decisions such as whether an AO can split cash deposits between turnover and unexplained credit, and if additions can be made based solely on a co-searched person's statement without supporting evidence. It also clarifies VAT's role in revenue recognition for construction contracts and the validity of reassessment additions when the primary issue for reopening isn't pursued. This is an essential read for tax professionals, legal advisors, and businesses seeking insights into recent tax rulings.