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
![Mere Difference in Sale Price of Shares and FMV Not A Ground to Invoke S. 56(2)(viia) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Sale-Price-Shares-FMV-Invoke-Income-Tax-Act-ITAT-TAXSCAN.jpg "Mere Difference in Sale Price of Shares and FMV Not A Ground to Invoke S. 56(2)(viia) of Income Tax Act: ITAT [Read Order]")
Mere Difference in Sale Price of Shares and FMV Not A Ground to Invoke S. 56(2)(viia) of Income Tax Act: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the provisions of section 56(2)(viia) of the Income Tax Act, 1961 is not...
![Depreciation on Goodwill cannot be Denied on ground of Adopting DFC Method when AO Accepted Capital Gain Claim for Slump Sale: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Goodwill-Denied-ground-Adopting-DFC-Method-Capital-Gain-Claim-Slump-Sale-ITAT-TAXSCAN1.jpg "Depreciation on Goodwill cannot be Denied on ground of Adopting DFC Method when AO Accepted Capital Gain Claim for Slump Sale: ITAT [Read Order]")
![Non-Receipt of Notices Uploaded on Income Tax Portal: ITAT Quashes Ex-Parte Order, directs Re-Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Non-Receipt-of-Notices-Income-Tax-Portal-ITAT-Ex-Parte-Order-Re-Adjudication-TAXSCAN.jpg "Non-Receipt of Notices Uploaded on Income Tax Portal: ITAT Quashes Ex-Parte Order, directs Re-Adjudication [Read Order]")
![Repair Work Inextricably connected with Prospecting, Extraction or Production of Mineral Oil Taxable u/s 44BB: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/mineral-oil-1.jpg "Repair Work Inextricably connected with Prospecting, Extraction or Production of Mineral Oil Taxable u/s 44BB: ITAT [Read Order]")
![Re-Deposit of Cash during Demonetization for House Renovation and Marriage of Son is “Normal Conduct of an Ordinary Man”: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Re-Deposit-of-Cash-Demonetization-House-Renovation-Marriage-of-Son-ITAT-taxscan.jpg "Re-Deposit of Cash during Demonetization for House Renovation and Marriage of Son is “Normal Conduct of an Ordinary Man”: ITAT deletes Addition [Read Order]")
Accrual of Payment and Actual Act of Making Payment must Both Exist for TDS to be Made: ITAT Deletes Addition u/s 40(a)(ia) [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, while deleting an addition made under Section 40(a)(ia) of the Income Tax Act, held that accrual of payment and actual act of...
![Accrual of Payment and Actual Act of Making Payment must Both Exist for TDS to be Made: ITAT Deletes Addition u/s 40(a)(ia) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Accrual-of-Payment-Actual-Act-TDS-ITAT-Addition-Taxscan-1.jpg "Accrual of Payment and Actual Act of Making Payment must Both Exist for TDS to be Made: ITAT Deletes Addition u/s 40(a)(ia) [Read Order]")
CIT(A) failed to Admit Additional Evidence as Stipulated under Rule 46A: ITAT directs Fresh Adjudication [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has directed for fresh adjudication as the Commissioner of Income Tax Appeals (CIT(A)) failed to admit additional evidence as stipulated under...
![CIT(A) failed to Admit Additional Evidence as Stipulated under Rule 46A: ITAT directs Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CITA-Additional-Evidence-Admit-Additional-Evidence-ITAT-Fresh-Adjudication-taxscan.jpg "CIT(A) failed to Admit Additional Evidence as Stipulated under Rule 46A: ITAT directs Fresh Adjudication [Read Order]")
Interest paid on delayed payment of TDS not penal in nature: ITAT Allows Deduction u/s 37 [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has allowed the deduction under Section 37 of the Income Tax Act 1961 holding that the interest paid on delayed payment of Tax Deducted at...
![Interest paid on delayed payment of TDS not penal in nature: ITAT Allows Deduction u/s 37 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Interest-payment-TDS-nature-ITAT-Deduction-TAXSCAN.png "Interest paid on delayed payment of TDS not penal in nature: ITAT Allows Deduction u/s 37 [Read Order]")
Interest paid on Delayed TDS Payment is Compensatory in Nature: ITAT allows deduction u/s 37(1) [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has allowed deduction under Section 37(1) of the Income Tax Act 1961 holding that the interest paid on delayed Tax Deducted at Source (TDS)...
![Interest paid on Delayed TDS Payment is Compensatory in Nature: ITAT allows deduction u/s 37(1) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Interest-paid-TDS-Payment-ITAT-TAXSCAN.jpg "Interest paid on Delayed TDS Payment is Compensatory in Nature: ITAT allows deduction u/s 37(1) [Read Order]")
Notices Issued by the AO Turned Bad in Law Being Vague: ITAT Holds Penalty Proceedings Initiated u/s 271(1)(c) as unsustainable [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held the penalty proceedings-initiated under Section 271(1)(c) of the Income Tax Act, 1961 as non-...
![Notices Issued by the AO Turned Bad in Law Being Vague: ITAT Holds Penalty Proceedings Initiated u/s 271(1)(c) as unsustainable [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Notice-Turned-Vague-ITAT-Penalty-non-sustainable-TAXSCAN.jpg "Notices Issued by the AO Turned Bad in Law Being Vague: ITAT Holds Penalty Proceedings Initiated u/s 271(1)(c) as unsustainable [Read Order]")
Jurisdiction of the Bench shall be determined by the location of the Assessing Officer: ITAT dismisses Appeals [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, while dismissing the appeals filed before it, held that the jurisdiction of the bench shall be determined by the location of the...
![Jurisdiction of the Bench shall be determined by the location of the Assessing Officer: ITAT dismisses Appeals [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Jurisdiction-location-Assessing-Officer-Appeals-ITAT-Taxscan.jpg "Jurisdiction of the Bench shall be determined by the location of the Assessing Officer: ITAT dismisses Appeals [Read Order]")
Search Conducted within 6 Preceding Years of Relevant AY: ITAT Upholds Income Tax Proceedings u/s 153C [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, with regard to a search conducted within 6 preceding years of the relevant AY, upheld the Income Tax...
![Search Conducted within 6 Preceding Years of Relevant AY: ITAT Upholds Income Tax Proceedings u/s 153C [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Negligent-Attitude-Income-Tax-proceedings-ITAT-Assessee-Taxscan.jpg "Search Conducted within 6 Preceding Years of Relevant AY: ITAT Upholds Income Tax Proceedings u/s 153C [Read Order]")