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
![Rs 9.30 Lakh Disallowed Due to Clerical Error in Tax Audit Report: ITAT Allows Appeal and Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/2094600-disallowed-due-clerical-error-in-tax-audit-report-tax-audit-report-taxscan.webp "Rs 9.30 Lakh Disallowed Due to Clerical Error in Tax Audit Report: ITAT Allows Appeal and Deletes Addition [Read Order]")
Rs 9.30 Lakh Disallowed Due to Clerical Error in Tax Audit Report: ITAT Allows Appeal and Deletes Addition [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) allowed the appeal of the assessee and deleted the Rs 9.30 lakh disallowance, that arose...
![AO Treats ₹36.8L from Share Sale as Bogus as Exemption u/s 10(38) : ITAT Upholds CIT(A)’s Deletion, Rules Sale Genuine [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/2094546-share-sale-taxscan.webp "AO Treats ₹36.8L from Share Sale as Bogus as Exemption u/s 10(38) : ITAT Upholds CIT(A)’s Deletion, Rules Sale Genuine [Read Order]")
![Mechanical and Composite Approval u/s 153D amounts to Non-Compliance: ITAT quashes Search Assessments u/s 153A [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/2094434-itat-quashes-taxscan.webp "Mechanical and Composite Approval u/s 153D amounts to Non-Compliance: ITAT quashes Search Assessments u/s 153A [Read Order]")
![Denial of Shri Shirdi Sai Baba Trust Registration due to Lapse of Earlier Counsel: ITAT remands Matter [Read Order]](https://images.taxscan.in/h-upload/2025/10/04/2093867-2079693-missed-email-trust-registration-itat-fair-hearing-taxscan.webp "Denial of Shri Shirdi Sai Baba Trust Registration due to Lapse of Earlier Counsel: ITAT remands Matter [Read Order]")
![ITAT quashes Additions made by CIT(A) against Real Estate Developer under PoCM Method without Due Notice [Read Order]](https://images.taxscan.in/h-upload/2025/10/04/2093774-itat-pocm-itat-real-estate-income-tax-case-itat-delhi-bench.webp "ITAT quashes Additions made by CIT(A) against Real Estate Developer under PoCM Method without Due Notice [Read Order]")
Alleged Failure to Deduct TDS on Salary: ITAT quashes Time-Barred Income Tax Penalty u/s 271C [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench, has held that a penalty order under Section 271C of the Income Tax Act, 1961 was time-barred under Section 275(1)(c) of the Income Tax...
![Alleged Failure to Deduct TDS on Salary: ITAT quashes Time-Barred Income Tax Penalty u/s 271C [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/2093519-tds-itat-quashes-income-tax-penalty-taxscan.webp "Alleged Failure to Deduct TDS on Salary: ITAT quashes Time-Barred Income Tax Penalty u/s 271C [Read Order]")
Tax Authorities Disallow Set-Off of Business Losses Against Capital Gains: ITAT Sets Aside Order and Remands for Verification [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) allowed the set-off of business losses against capital gains and remanded the matter for verification after setting aside the orders of the...
![Tax Authorities Disallow Set-Off of Business Losses Against Capital Gains: ITAT Sets Aside Order and Remands for Verification [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/2093474-itat-delhi-business-losss-1.webp "Tax Authorities Disallow Set-Off of Business Losses Against Capital Gains: ITAT Sets Aside Order and Remands for Verification [Read Order]")
Disallowance for Delayed Employee Contribution Deposits Cannot Be Made Through Section 154 Rectification: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) held that disallowance for delayed employee contribution deposits, including Employees’ State Insurance (ESI) and Provident Fund, could not...
![Disallowance for Delayed Employee Contribution Deposits Cannot Be Made Through Section 154 Rectification: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/2093502-disallowance-delayed-employee-contribution-deposits-itat-taxscan.webp "Disallowance for Delayed Employee Contribution Deposits Cannot Be Made Through Section 154 Rectification: ITAT [Read Order]")
![Lack of Valid Approval under Section 153D: ITAT quashes Income Tax Assessment [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/2093524-itat-delhi-income-tax-assessment-taxscan.webp "Lack of Valid Approval under Section 153D: ITAT quashes Income Tax Assessment [Read Order]")
Addition of Rs.6.48 Lakh as Unexplained SBN Deposits During Demonetization: ITAT Deletes Addition, Accepting Past Savings and Bank Withdrawals [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT) deleted the addition of Rs.6.48 lakh treated as unexplained Specified Bank Notes (SBN) deposits during demonetization, accepting that the ...
![Addition of Rs.6.48 Lakh as Unexplained SBN Deposits During Demonetization: ITAT Deletes Addition, Accepting Past Savings and Bank Withdrawals [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/2093481-gst-itc.webp "Addition of Rs.6.48 Lakh as Unexplained SBN Deposits During Demonetization: ITAT Deletes Addition, Accepting Past Savings and Bank Withdrawals [Read Order]")
Income from Seismic Vessels Taxed Under Article 21(4) of India-Norway DTAA as Assessee Not Engaged in Seabed Exploration: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) held that income from seismic vessels provided on bareboat charter by a Norwegian company falls under Article 21(4) of the India-Norway ...
![Income from Seismic Vessels Taxed Under Article 21(4) of India-Norway DTAA as Assessee Not Engaged in Seabed Exploration: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/2093499-seismic-vessels-income-from-seismic-vessels-india-norway-taxscan.webp "Income from Seismic Vessels Taxed Under Article 21(4) of India-Norway DTAA as Assessee Not Engaged in Seabed Exploration: ITAT [Read Order]")
![Income Tax Additions Not Valid Without Incriminating Material Found During Search: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/2093468-income-tax-incriminating-material-taxscan.webp "Income Tax Additions Not Valid Without Incriminating Material Found During Search: ITAT [Read Order]")