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
![Application of S. 115BBE without Linking to Proper Charging Provision u/s 68-69D is Not Valid: ITAT deletes Rs. 1cr Addition [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/500x300_2085746-income-tax-addition-taxscan.webp "Application of S. 115BBE without Linking to Proper Charging Provision u/s 68-69D is Not Valid: ITAT deletes Rs. 1cr Addition [Read Order]")
Application of S. 115BBE without Linking to Proper Charging Provision u/s 68-69D is Not Valid: ITAT deletes Rs. 1cr Addition [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has struck down an addition of ₹1 crore made under Section 115BBE of the Income Tax...
![Income Tax Penalty cannot be levied on Addition based on Estimation: “Unsustainable”, says ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/250x150_2085741-income-tax-penalty-taxscan.webp "Income Tax Penalty cannot be levied on Addition based on Estimation: “Unsustainable”, says ITAT [Read Order]")
![Income Assessed in Proprietor’s Hands cannot Be Assessed again in Dissolved Partnership : ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/10/250x150_2085175-dissolved-partnership-itat-taxscan.webp "Income Assessed in Proprietor’s Hands cannot Be Assessed again in Dissolved Partnership : ITAT [Read Order]")
![Joint Property owned by Husband and Wife Purchased is Entirely Husbands Investment: ITAT deletes Addition made in Wife’s Hands [Read Order]](https://images.taxscan.in/h-upload/2025/09/09/250x150_2084925-joint-property-itat-taxscan.webp "Joint Property owned by Husband and Wife Purchased is Entirely Husbands Investment: ITAT deletes Addition made in Wife’s Hands [Read Order]")
![Interest Paid to HUDA on Delayed External Development Charges Not Penal, Deductible as Revenue Expenditure: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/09/250x150_2084882-huda-itat-taxscan.webp "Interest Paid to HUDA on Delayed External Development Charges Not Penal, Deductible as Revenue Expenditure: ITAT [Read Order]")
![Section 115BBE of Income Tax Act Applies on Transactions On or After 01.04.2017 Only: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/29/500x300_2081806-income-tax-act-income-tax-income-tax-act-applies-transactions-taxscan.webp "Section 115BBE of Income Tax Act Applies on Transactions On or After 01.04.2017 Only: ITAT [Read Order]")
Can Joint Ownership of Residential House Disqualify Section 54F Claim? Case Analysis of ITAT Delhi Ruling
The Section 54F of the Income Tax Act, 1961, provides exemption from long-term capital gains ( LTCG ) if the proceeds from the sale of a long-term capital asset (other than a residential house) are...
“Own” in S.54F of Income Tax Act means Absolute Ownership: ITAT Clarifies Jointly-Owned Properties Not a Bar to Exemption [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) recently deliberated an appeal relating to the applicability of exemption under Section 54F of the Income Tax Act, 1961, and the...
![“Own” in S.54F of Income Tax Act means Absolute Ownership: ITAT Clarifies Jointly-Owned Properties Not a Bar to Exemption [Read Order]](https://images.taxscan.in/h-upload/2025/08/29/500x300_2081837-income-tax-act-absolute-ownership-itat-jointly-owned-properties-bar-to-exemption-taxscan.webp "“Own” in S.54F of Income Tax Act means Absolute Ownership: ITAT Clarifies Jointly-Owned Properties Not a Bar to Exemption [Read Order]")
Manufacturer’s 80IC Deduction Allowed: ITAT Declares Audit Report Filing Directory, allows Assessee’s Appeal [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench allowed an appeal against denial of deduction under Section 80IC of the Income Tax Act, 1961, declaring that filing of an audit report along with...
![Manufacturer’s 80IC Deduction Allowed: ITAT Declares Audit Report Filing Directory, allows Assessee’s Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/08/28/500x300_2081595-80ic-deduction-allowed-itat-audit-report-filing-directory-taxscan.webp "Manufacturer’s 80IC Deduction Allowed: ITAT Declares Audit Report Filing Directory, allows Assessee’s Appeal [Read Order]")
Seven Adjacent Residential Units on Same Floor Constitute ‘One Residential House’ u/s 54 of Income Tax Act: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that seven adjacent residential units on the same floor in a complex constitute “one residential house” under Section 54 of the Income...
![Seven Adjacent Residential Units on Same Floor Constitute ‘One Residential House’ u/s 54 of Income Tax Act: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/28/500x300_2081404-residential-units-one-residential-house-income-tax-act-itat-taxscan.webp "Seven Adjacent Residential Units on Same Floor Constitute ‘One Residential House’ u/s 54 of Income Tax Act: ITAT [Read Order]")
Income Tax Assessment against Company Dissolved and Struck Off u/s 560(5) of Companies Act Held Invalid: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) held that an income tax assessment made against a company dissolved and struck off under Section 560(5) of the Companies Act,2013 was...
![Income Tax Assessment against Company Dissolved and Struck Off u/s 560(5) of Companies Act Held Invalid: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/28/500x300_2081371-income-tax-assessment-company-dissolved-struck-off-companies-act-itat-taxscan.webp "Income Tax Assessment against Company Dissolved and Struck Off u/s 560(5) of Companies Act Held Invalid: ITAT [Read Order]")
Documentary Evidence Clears Loan Trail: ITAT Quashes ₹1.63 Crore Addition u/s. 68, Appeal Allowed [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench deleted an addition made under Section 68 of the Income Tax Act, 1961, holding that the impugned sum received from a private company was a...
![Documentary Evidence Clears Loan Trail: ITAT Quashes ₹1.63 Crore Addition u/s. 68, Appeal Allowed [Read Order]](https://images.taxscan.in/h-upload/2025/08/28/500x300_2081602-section-68-addition-itat-delhi-unexplained-cash-credit.webp "Documentary Evidence Clears Loan Trail: ITAT Quashes ₹1.63 Crore Addition u/s. 68, Appeal Allowed [Read Order]")