ITAT Delhi
Explore the latest ITAT Delhi judgments, orders, and appellate decisions on direct tax matters from the Delhi bench of the Income Tax Appellate Tribunal
![Non-use of Car for Business Purpose cannot Deny Depreciation and Interest on Car Loan: ITAT Partially Allows Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/03/28/2130620-non-use-of-car-for-business-purpose-cannot-deny-depreciationjpg.webp "Non-use of Car for Business Purpose cannot Deny Depreciation and Interest on Car Loan: ITAT Partially Allows Appeal [Read Order]")
Non-use of Car for Business Purpose cannot Deny Depreciation and Interest on Car Loan: ITAT Partially Allows Appeal [Read Order]
The Income Tax Appellate Tribunal (ITAT), NewDelhi Bench, partially allowed an appeal wherein the depreciation and interest on car loan was denied...
![ITAT Upholds Deletion of Protective Additions u/s 68 Where Substantive Addition Made in Absence of Beneficial Ownership [Read Order]](https://images.taxscan.in/h-upload/2026/03/27/2130443-itat-upholds-deletion-of-protective-additions-u-s-68-where-substantive-addition-made-in-absence-of-beneficial-ownership-site-imagejpg.webp "ITAT Upholds Deletion of Protective Additions u/s 68 Where Substantive Addition Made in Absence of Beneficial Ownership [Read Order]")
![Association of Person’s Income of Rs. 1.4L Not Taxable at Maximum Marginal Rate u/s 167B: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/03/26/2130378-association-of-persons-income-of-rs-14l-not-taxable-at-maximum-marginal-itat-site-imagejpg.webp "Association of Person’s Income of Rs. 1.4L Not Taxable at Maximum Marginal Rate u/s 167B: ITAT [Read Order]")
![Identity, Genuineness and Creditworthiness of Investors and Relatives for S. 68 Already Examined: ITAT Rejects Depts Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/03/25/2130238-identity-genuineness-and-creditworthiness-of-investors-and-relatives.webp "Identity, Genuineness and Creditworthiness of Investors and Relatives for S. 68 Already Examined: ITAT Rejects Depts Appeal [Read Order]")
![Invocation of S. 263 Not Permissible where ITR filed u/s 44AD: ITAT holds S. 68 Inapplicable without Books [Read Order]](https://images.taxscan.in/h-upload/2026/03/24/2130045-invocation-of-s-263-not-permissiblejpg.webp "Invocation of S. 263 Not Permissible where ITR filed u/s 44AD: ITAT holds S. 68 Inapplicable without Books [Read Order]")
ITAT Rules in Favour of NDTV, Deletes Multi-Crore Disallowances u/s 14A and 40(a)(ia) [Read Order]
In a recent ruling, the Income Tax Appellate Tribunal (ITAT), Delhi bench, has delivered a mixed ruling in the case of New Delhi Television Ltd. (NDTV), striking down multi‑crore disallowances made...
![ITAT Rules in Favour of NDTV, Deletes Multi-Crore Disallowances u/s 14A and 40(a)(ia) [Read Order]](https://images.taxscan.in/h-upload/2026/03/12/2129005-itat-rules-in-favour-of-ndtv-deletes-multi-crore-disallowances-.webp "ITAT Rules in Favour of NDTV, Deletes Multi-Crore Disallowances u/s 14A and 40(a)(ia) [Read Order]")
No Incriminating Evidence Found during Search: ITAT deletes Rs. 58.73 cr Addition on Dalmia Family Trust [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench has upheld the order of the Commissioner of Income Tax who deleted the addition of ₹58.73 crore observing that additions under Section 153A of...
![No Incriminating Evidence Found during Search: ITAT deletes Rs. 58.73 cr Addition on Dalmia Family Trust [Read Order]](https://images.taxscan.in/h-upload/2026/03/12/2128983-itat-deletes-addition-on-dalmia-family-trust-taxscan.webp "No Incriminating Evidence Found during Search: ITAT deletes Rs. 58.73 cr Addition on Dalmia Family Trust [Read Order]")
ITAT Grants Major Relief to Oriental Bank Employees Welfare Society, allows Adjustment Of ₹3.35 Cr Welfare Payments against Interest on Bank Deposits [Read Order]
The Income Tax Appellate Tribunal [ITAT] Delhi Bench has granted significant relief by holding that the payment can be set off against the interest income earned from the bank fixed deposits...
![ITAT Grants Major Relief to Oriental Bank Employees Welfare Society, allows Adjustment Of ₹3.35 Cr Welfare Payments against Interest on Bank Deposits [Read Order]](https://images.taxscan.in/h-upload/2026/03/12/2128984-itat-grants-major-relief-to-oriental-bank-employees-welfare-society-allows-adjustment-of-335-cr-welfare-payments-against-interest-on-bank-deposits-site-imagejpg.webp "ITAT Grants Major Relief to Oriental Bank Employees Welfare Society, allows Adjustment Of ₹3.35 Cr Welfare Payments against Interest on Bank Deposits [Read Order]")
Reassessment Invalid after Approval Of CIRP Resolution: ITAT upholds Deletion of ₹6.41 Cr Addition on Undisclosed Income [Read Order]
The Income Tax Appellate Tribunal (ITAT) upheld deleting the addition of ₹6.41 crore on the basis of the undisclosed income was upheld by the Delhi Bench of the Income Tax Appellate Tribunal (ITAT)...
![Reassessment Invalid after Approval Of CIRP Resolution: ITAT upholds Deletion of ₹6.41 Cr Addition on Undisclosed Income [Read Order]](https://images.taxscan.in/h-upload/2026/03/12/2128980-reassessment-invalid-after-approval-of-cirp-resolution.webp "Reassessment Invalid after Approval Of CIRP Resolution: ITAT upholds Deletion of ₹6.41 Cr Addition on Undisclosed Income [Read Order]")
Expenditure on Sales Promotion allowable as Business Deduction: ITAT Grants ₹2.4Cr Relief to Havells India [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has removed a disallowance of around ₹2.47 crore in sales incentives, agreeing that provisions made are a deductible contractual ...
![Expenditure on Sales Promotion allowable as Business Deduction: ITAT Grants ₹2.4Cr Relief to Havells India [Read Order]](https://images.taxscan.in/h-upload/2026/03/12/2128976-itat-grants-24cr-relief-to-havells-india-taxscan.webp "Expenditure on Sales Promotion allowable as Business Deduction: ITAT Grants ₹2.4Cr Relief to Havells India [Read Order]")
AMP Adjustment of ₹4.32 Cr Based on Bright Line Test Unsustainable: ITAT Grants Partial Relief to Callaway Golf India [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench has provided some relief holding that the Bright Line Test (BLT) cannot be applied for determining the Arm’s Length Price (ALP) of Advertisement,...
![AMP Adjustment of ₹4.32 Cr Based on Bright Line Test Unsustainable: ITAT Grants Partial Relief to Callaway Golf India [Read Order]](https://images.taxscan.in/h-upload/2026/03/10/2128659-amp-adjustment-of-based-on-bright-itat-grants-partial-relief-callaway-golf-india-.webp "AMP Adjustment of ₹4.32 Cr Based on Bright Line Test Unsustainable: ITAT Grants Partial Relief to Callaway Golf India [Read Order]")
Income Tax Search Assessment Invalid Where Approval u/s 153D Granted Without Application of Mind: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, that the search assessments cannot be sustained if the mandatory approval under Section 153D of the Income Tax Act, 1961, is granted without...
![Income Tax Search Assessment Invalid Where Approval u/s 153D Granted Without Application of Mind: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/03/10/2128663-income-taxjpg.webp "Income Tax Search Assessment Invalid Where Approval u/s 153D Granted Without Application of Mind: ITAT [Read Order]")