ITAT Delhi Judgments, Orders & News | Income Tax Appellate Tribunal

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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

Invocation of S. 263 Not Permissible where ITR filed u/s 44AD: ITAT holds S. 68 Inapplicable without Books [Read Order]

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The Income Tax Appellate Tribunal (ITAT),Delhi Bench, held that invocation of revisionary jurisdiction under section 263 of the Income Tax Act, 1961,...

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...

ITAT Grants Major Relief to Oriental Bank Employees Welfare Society, allows Adjustment Of ₹3.35 Cr...

Reassessment Invalid after Approval Of CIRP Resolution: ITAT upholds Deletion of ₹6.41 Cr Addition...

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 ...

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,...

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...

Addition u/s 68 Unsustainable Where Loan Transactions Made Through Banking Channels: ITAT Deletes ₹3.30 Cr Unsecured Loan Addition [Read Order]

The Income Tax Appellate Tribunal (ITAT),Delhi Bench, has held that the addition under Section 68 of the Income Tax Act,1961 cannot be made solely based on the investigation report for accommodation ...

Conversion of Company into LLP Deemed Dissolution of Company: ITAT rules Reassessment Cannot Survive [Read Order]

The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that when a company converted to LLP is deemed to be dissolved and reassessment proceedings initiated against such enterprise...

ITAT Quashes ₹3.97 Crore Income Addition Based on Supplier Non‑Responses and Tata Ace Scrap‑Load Capacity Doubts [Read Order]

In a recent ruling, the Income Tax Appellate Tribunal (ITAT) quashed a ₹3.97 crore income addition which was based on supplier non‑responses to statutory notices and held that the AO’s doubts over...

No Fresh Reassessment after 4 years when Facts Were Fully Disclosed: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT) Delhi Bench has dismissed the appeal and allowed the cross objection, ruling that reassessment proceedings initiated beyond four years were legally...