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
![Departmental Authorities cannot Disallow Deduction u/s 35(2AB) of IT Act by ignoring Form 3CL issued by Competent Authority: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Departmental-Authorities-Deduction-IT-act-Form-3CL-issued-by-Competent-Authority-ITAT-taxscan.jpg "Departmental Authorities cannot Disallow Deduction u/s 35(2AB) of IT Act by ignoring Form 3CL issued by Competent Authority: ITAT [Read Order]")
Departmental Authorities cannot Disallow Deduction u/s 35(2AB) of IT Act by ignoring Form 3CL issued by Competent Authority: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) ruled that the departmental authorities cannot disallow deduction under section...
![No Penalty u/s 271AAA on Surrendered Income without Statement recorded under Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Penalty-No-Penalty-Surrendered-Income-Surrendered-Income-without-Statement-recorded-under-Income-Tax-Act-Income-Tax-Act-Income-Tax-Tax-ITAT-taxscan.jpg "No Penalty u/s 271AAA on Surrendered Income without Statement recorded under Income Tax Act: ITAT [Read Order]")
![Lack of Jurisdiction u/s 153C owing to Absence of Incriminating Materials: ITAT dismisses Revenues Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Lack-of-Jurisdiction-Absence-of-Incriminating-Materials-ITAT-dismisses-Revenues-Appeal-TAXSCAN.jpg "Lack of Jurisdiction u/s 153C owing to Absence of Incriminating Materials: ITAT dismisses Revenues Appeal [Read Order]")
![Deduction u/s 36(1) (va) Allowable Only if Employees’ Share in Relevant Funds Are Deposited before due Date Stipulated in Respective Acts: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Deduction-Employees-Share-in-Relevant-Funds-ITAT-Employees-Share-Relevant-Funds-taxscan.jpg "Deduction u/s 36(1) (va) Allowable Only if Employees’ Share in Relevant Funds Are Deposited before due Date Stipulated in Respective Acts: ITAT [Read Order]")
Disallowance u/s 14A r.w.r 8D, cannot Exceed Quantum of Exempt Income Earned During Particular Assessment Year: ITAT [Read Order]
The Delhi Bench of Income tax Appellate Tribunal (ITAT) has held that disallowance under Section 14A of the Income Tax Act 1961 read with rule 8D could not exceed the quantum of exempted income...
![Disallowance u/s 14A r.w.r 8D, cannot Exceed Quantum of Exempt Income Earned During Particular Assessment Year: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Disallowance-Exempt-Income-Exempt-Income-Earned-During-Particular-Assessment-Year-ITAT-taxscan.jpg "Disallowance u/s 14A r.w.r 8D, cannot Exceed Quantum of Exempt Income Earned During Particular Assessment Year: ITAT [Read Order]")
Reopening of Assessment Proceedings u/s 147 of Income Tax Act after 4 years is Invalid: ITAT [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the reopening of assessment proceedings under Section 147 of the Income Tax Act 1961 beyond the period of 4 years was not...
![Reopening of Assessment Proceedings u/s 147 of Income Tax Act after 4 years is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Reopening-of-Assessment-Proceedings-Assessment-Proceedings-Income-Tax-Act-Income-Tax-ITAT-Taxscan.jpg "Reopening of Assessment Proceedings u/s 147 of Income Tax Act after 4 years is Invalid: ITAT [Read Order]")
Unverified and Excessive Operating Expenses not Allowable u/s 37 of Income Tax Act: ITAT Reduces Disallowance from 10% to 2% [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, reduced the disallowance from 10% to 2%, on finding that operating expenses is unverified and...
![Unverified and Excessive Operating Expenses not Allowable u/s 37 of Income Tax Act: ITAT Reduces Disallowance from 10% to 2% [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Unverified-and-Excessive-Operating-Expenses-not-Allowable-us-37-of-Income-Tax-Act-ITAT-Reduces-Disallowance-TAXSCAN.jpg "Unverified and Excessive Operating Expenses not Allowable u/s 37 of Income Tax Act: ITAT Reduces Disallowance from 10% to 2% [Read Order]")
Payment of Education cess cannot be considered as an expenditure u/s 37 and 40(a)(ii) of Income Tax Act : ITAT [Read Order]
The New Delhi bench of Income Tax Appellate Tribunal (ITAT) held that the payment of educational cess should not be allowed as an expenditure under section 37 and 40(a)(ii) of Income Tax Act 1961. ...
![Payment of Education cess cannot be considered as an expenditure u/s 37 and 40(a)(ii) of Income Tax Act : ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Payment-of-Education-cess-expenditure-Income-Tax-Act-ITAT-Education-cess-Payment-taxscan.jpg "Payment of Education cess cannot be considered as an expenditure u/s 37 and 40(a)(ii) of Income Tax Act : ITAT [Read Order]")
![Interest Income from Fixed Deposit is eligible for Deduction u/s 80IA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Interest-Income-from-Fixed-Deposit-Interest-Income-Income-from-Fixed-Deposit-Fixed-Deposit-Deduction-ITAT-Fixed-Deposit-is-eligible-for-Deduction-taxscan.jpg "Interest Income from Fixed Deposit is eligible for Deduction u/s 80IA: ITAT [Read Order]")
![Assessment Order without Issuing proper Notice: ITAT quashes Assessment Order and Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Assessment-Order-Issuing-proper-Notice-ITAT-quashes-Assessment-Order-ITAT-quashes-Addition-taxscan.jpg "Assessment Order without Issuing proper Notice: ITAT quashes Assessment Order and Addition [Read Order]")
Expenses Incurred for Gifts to Customers by Company during Festivals Allowable u/s 37 of Income Tax Act: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the expenses incurred for gifts to customers by company during festivals would be allowable under Section 37 of the Income Tax...
![Expenses Incurred for Gifts to Customers by Company during Festivals Allowable u/s 37 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Expenses-Incurred-for-Gifts-to-Customers-Company-during-Festivals-Allowable-us-37-of-Income-Tax-Act-ITAT-TAXSCAN.jpg "Expenses Incurred for Gifts to Customers by Company during Festivals Allowable u/s 37 of Income Tax Act: ITAT [Read Order]")