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
![Accounting Method Consistently Followed with ICAI Guidance Note Cannot Be Disturbed: ITAT Upholds Deduction of Lease Equalization Charges [Read Order]](https://images.taxscan.in/h-upload/2025/10/11/2095594-accounting-method-icai-itat-taxscan.webp "Accounting Method Consistently Followed with ICAI Guidance Note Cannot Be Disturbed: ITAT Upholds Deduction of Lease Equalization Charges [Read Order]")
Accounting Method Consistently Followed with ICAI Guidance Note Cannot Be Disturbed: ITAT Upholds Deduction of Lease Equalization Charges [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the accounting method consistently and properly followed in accordance...
![Penalty u/s 271(1)(c) Invalid when Notice Fails to Specify Charge and Irrelevant Limb not Struck Off: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/2095437-itat-penalty-taxscan.webp "Penalty u/s 271(1)(c) Invalid when Notice Fails to Specify Charge and Irrelevant Limb not Struck Off: ITAT [Read Order]")
![Huge Cash Sale in a Particular Month cannot be a reason for treating it as Undisclosed Income: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/2095429-itat-delhi-huge-cash-sale-undisclosed-income-taxscan.webp "Huge Cash Sale in a Particular Month cannot be a reason for treating it as Undisclosed Income: ITAT [Read Order]")
![‘It is not the duty of the tax authorities to direct how a business should be handled’: ITAT deletes Addition by AO on Account of Low GP Rate. [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/2095357-gross-profit-taxscan.webp "‘It is not the duty of the tax authorities to direct how a business should be handled’: ITAT deletes Addition by AO on Account of Low GP Rate. [Read Order]")
![Foreign Exchange Loss on Outstanding Import Liabilities Allowed Considering Mercantile Accounting Method Followed: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/2095358-foreign-exchange-outstanding-import-liabilities-itat-taxscan.webp "Foreign Exchange Loss on Outstanding Import Liabilities Allowed Considering Mercantile Accounting Method Followed: ITAT Deletes Addition [Read Order]")
Transfer of Income Tax Jurisdiction Without issuing Order u/s 127 Held Invalid: ITAT quashes Entire proceedings [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed assessment proceedings holding that the transfer of jurisdiction between Assessing Officers without a valid order under Section...
![Transfer of Income Tax Jurisdiction Without issuing Order u/s 127 Held Invalid: ITAT quashes Entire proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/2095347-transfer-income-tax-jurisdiction-taxscan.webp "Transfer of Income Tax Jurisdiction Without issuing Order u/s 127 Held Invalid: ITAT quashes Entire proceedings [Read Order]")
EPF/ESI Contributions must Be Deposited within Statutory Due Date: ITAT Rejects Plea of Technical Glitches, Disallows Deduction [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has reiterated that employees’ contributions to EPF/ESI must be deposited strictly within the statutory due dates prescribed under the...
![EPF/ESI Contributions must Be Deposited within Statutory Due Date: ITAT Rejects Plea of Technical Glitches, Disallows Deduction [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/2095344-pf-esi-pf-esi-tax-deduction-taxscan.webp "EPF/ESI Contributions must Be Deposited within Statutory Due Date: ITAT Rejects Plea of Technical Glitches, Disallows Deduction [Read Order]")
Disallowance of Vehicle Running and Club Expenses under Income Tax Act: ITAT upholds Assessee’s Claims as Allowable Expenditure [Read Order]
The Income Tax Appellate Tribunal (ITAT) Bench at Delhi, allowed the claims of assessee with respect to vehicle running and club expenses, as opposed to the order of CIT (A). The appellant...
![Disallowance of Vehicle Running and Club Expenses under Income Tax Act: ITAT upholds Assessee’s Claims as Allowable Expenditure [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/2095158-vehicle-running-club-income-tax-act-itat-upholds-taxscan.webp "Disallowance of Vehicle Running and Club Expenses under Income Tax Act: ITAT upholds Assessee’s Claims as Allowable Expenditure [Read Order]")
ITAT Allows Application of S.115BAB Tax Rate, Citing Prior Order Recognizing Assessee as Manufacturer [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) allowed the application of the section 115BAB of Income Tax Act,1961, tax rate for the assessee citing a prior assessment order that...
![ITAT Allows Application of S.115BAB Tax Rate, Citing Prior Order Recognizing Assessee as Manufacturer [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/2094921-itat-application-s115bab-tax-rate-taxscan.webp "ITAT Allows Application of S.115BAB Tax Rate, Citing Prior Order Recognizing Assessee as Manufacturer [Read Order]")
Mere Presence of Blank Cheque w/o any other Evidence to show Assessee Earned any Income: ITAT upholds Deletion of Addition [Read Order]
The Delhi Bench “A” of the Income Tax Appellate Tribunal (ITAT) has held that mere possession of undated or blank cheques, without corroborative evidence of income generation or any underlying...
![Mere Presence of Blank Cheque w/o any other Evidence to show Assessee Earned any Income: ITAT upholds Deletion of Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/2095082-itat.webp "Mere Presence of Blank Cheque w/o any other Evidence to show Assessee Earned any Income: ITAT upholds Deletion of Addition [Read Order]")
ITAT allows Assessee’s Plea of Farmhouse Construction from Funds Derived from Agricultural Activities, terms income “Undisclosed” [Read Order]
The Delhi Bench “A” of the Income Tax Appellate Tribunal (ITAT) has accepted the assessee’s claim that the construction of a farmhouse was funded through agricultural income and past savings, while...
![ITAT allows Assessee’s Plea of Farmhouse Construction from Funds Derived from Agricultural Activities, terms income “Undisclosed” [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/2095076-itat-delhi-farmhouse-construction-case.webp "ITAT allows Assessee’s Plea of Farmhouse Construction from Funds Derived from Agricultural Activities, terms income “Undisclosed” [Read Order]")
Income Tax Assessment Order u/s 153A Found Non-Est in Eyes of Law: ITAT upholds Assessee’s Appeal [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed the assessment order passed under section 153 A of the Income Tax Act, 1961, holding it as not valid in the eyes of law. It...
![Income Tax Assessment Order u/s 153A Found Non-Est in Eyes of Law: ITAT upholds Assessee’s Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/2095030-whatsapp-image-2025-10-09-at-102545-am.webp "Income Tax Assessment Order u/s 153A Found Non-Est in Eyes of Law: ITAT upholds Assessee’s Appeal [Read Order]")