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
![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]")
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...
![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]")
![No TDSÂ to be Deducted on Payments made to HUDA for EDC: ITAT upholds Decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/TDS-Payments-HUDA-EDC-ITAT-taxscan.jpg "No TDSÂ to be Deducted on Payments made to HUDA for EDC: ITAT upholds Decision [Read Order]")
![Issue of Defective Notice Without Striking Off Irrelevant Limb: ITAT Deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Issue-of-Defective-Notice-Defective-Notice-ITAT-Penalty-taxscan.jpg "Issue of Defective Notice Without Striking Off Irrelevant Limb: ITAT Deletes Penalty [Read Order]")
Capital Gain Exemptions u/s 54F are Beneficial Provisions, To be Interpreted Liberally: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has recently held that Capital gain exemptions under Section 54F of the Income Tax Act, 1961 are beneficial provisions, therefore it should...
![Capital Gain Exemptions u/s 54F are Beneficial Provisions, To be Interpreted Liberally: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Capital-Gain-Exemptions-Capital-Gain-Beneficial-Provisions-Interpreted-Liberally-ITAT-Liberally-income-tax-taxscan.jpg "Capital Gain Exemptions u/s 54F are Beneficial Provisions, To be Interpreted Liberally: ITAT [Read Order]")
Statement Recorded u/s 133A of the Act without Considering Documents and Evidence produced: ITAT directs de novo Adjudication [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has directed for de novo adjudication finding the statement recorder under Section 133A of the Income Tax Act 1961 without considering the...
![Statement Recorded u/s 133A of the Act without Considering Documents and Evidence produced: ITAT directs de novo Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Statement-Recorded-Act-Considering-Documents-Evidence-ITAT-Adjudication-TAXSCAN.jpg "Statement Recorded u/s 133A of the Act without Considering Documents and Evidence produced: ITAT directs de novo Adjudication [Read Order]")
![No Disallowance u/s. 40(a)(ia) on Compliance with Section 194C(6): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/non-maintenance-of-book-of-accounts-ITAT-penalty-book-of-accounts-TAXSCAN.jpg "No Disallowance u/s. 40(a)(ia) on Compliance with Section 194C(6): ITAT [Read Order]")
![Interest Awarded under Land Acquisition Act is not Taxable: ITAT quashes Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Interest-Awarded-Land-Acquisition-Act-Taxable-ITAT-revision-order-TAXSCAN.jpg "Interest Awarded under Land Acquisition Act is not Taxable: ITAT quashes Revision Order [Read Order]")
CSR Expenses Carried out by Hindustan Coca-Cola Beverages are Eligible for Deduction u/S 37(1) of the Income Tax Act: ITATÂ
The Delhi bench of Income Tax Appellate Tribunal (ITAT) has recently held that Corporate Social Responsibility (CSR) expenses carried out by the Hindustan coca-cola beverages are...
Ice Box Expenditure Accounted under Marketing Expenses’ are Capital Expenditure: ITAT uphold Disallowance
The Delhi bench of Income Tax Appellate Tribunal (ITAT) has recently held that expenditure incurred on ice-boxes, accounted under the head of marketing expenses, are capital expenditure. Therfore the...
External Development Charges paid to Haryana Urban Development Authority does not Attract the Provisions of Section 43B of the Act: ITAT set-aside Assessment Order
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) while set-aside the assessment order held that external development charges paid to urban development authority did not attract the...
