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

AO fails to Conduct Independent Enquiry after Onus Shift: ITAT Upholds Deletion of ₹15 Cr Share Application Money u/s 68 [Read Order]

Sandhra Suresh

The Income Tax Appellate Tribunal (ITAT), Delhi bench, has dismissed the appeal filed by the revenue against the order of the Commissioner of...

Invoices, E-Way Bills and Bank Payments Prove Purchases: ITAT deletes 100% Disallowance on alleged...

No Separate Rent provided by Co-tenants: ITAT Grants relief to Landlord based on Tenant’s Bank...

NBFC submits PAN of Parties from whom it claimed Bad Debts: ITAT upholds Income Tax Deduction [Read...

Parallel Proceedings under Income Tax not Permissible when NCLT approves Resolution Plan: ITAT [Read...

Consideration for Off-shore Supply of Equipment and Designs cannot Be Taxed in India: ITAT allows Appeal by SMS Group GmbH [Read Order]

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that consideration received for offshore supply of plant, equipment, drawings and designs by a foreign company cannot be taxed in...

Wrong Selection of ITR 7 instead of ITR 5 is Mere Procedural Error: ITAT remits matter to Reassess Income as per ITR 5 [Read Order]

TheDelhi Bench of the Income Tax AppellateTribunal (ITAT)has held that the mere filing of an income tax return in an incorrect form cannot be a ground to disallow genuine expenditure. The Bench also...

ITAT Restricts Commission Income to 0.15% for Accommodation Entry Provider, Deletes S. 68 Additions [Read Order]

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that where an assessee is found to be merely an accommodation entry provider, the entire bank credits cannot be brought to tax ...

ITAT Restores Rectification Appeal u/s 154 to CIT(A) to Avoid Multiplicity, Orders Re-evaluation of Capital Gain Addition [Read Order]

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has restored an appeal to the Commissioner of Income Tax (Appeals) after holding that issues arising from a rectification order under ...

Unauthenticated Excel Sheets and Emails Sent by Lenders deemed "Dumb Documents" for interest Addition: ITAT quashes order [Read Order]

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that loose papers, printouts, or emails not forming part of the assessee’s regular books and lacking independent corroboration were ...

Alleged Cash Receipts deleted in Hands of Lenders like UK Paints: ITAT upholds deletion of unaccounted interest expenditure [Read Order]

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that where the alleged recipients of cash interest have been judicially cleared of receiving such payments, the corresponding...

Third-Party Ledger Entry Insufficient Basis for Tax Addition: ITAT Deletes ₹5.5 Lakh Addition under section 69A [Read Order]

The New Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) held that third-party seized ledger entries alone cannot justify additions under Section 69A without proof of the assessee’s possession...