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
![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]")
Issue of Defective Notice Without Striking Off Irrelevant Limb: ITAT Deletes Penalty [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has deleted the penalty on finding that the issue of defective notice was without striking...
![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]](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: ITAT
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...
Issue Regarding Claim of Depreciation Cannot Decided Until Dispute Regarding Capitalization of Expenses in Assessment Order is decided: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has recently held that Issue regarding claim of depreciation could not be decided until dispute regarding capitalization of expenses in...
![Issue Regarding Claim of Depreciation Cannot Decided Until Dispute Regarding Capitalization of Expenses in Assessment Order is decided: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Claim-Depreciation-Decided-Dispute-Regarding-Capitalization-Assessment-Order-ITAT-TAXSCAN.jpg "Issue Regarding Claim of Depreciation Cannot Decided Until Dispute Regarding Capitalization of Expenses in Assessment Order is decided: ITAT [Read Order]")
Notice Served on Ex-Employee is “Reasonable Cause” for Non-Compliance: ITAT directs Re-Adjudication [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has directed re-adjudication as the notice served on ex-employee was a reasonable cause for non-compliance of such notice. The assessee...
![Notice Served on Ex-Employee is “Reasonable Cause” for Non-Compliance: ITAT directs Re-Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Notice-Served-Ex-Employee-Reasonable-Cause-ITAT-Re-Adjudication-TAXSCAN.jpg "Notice Served on Ex-Employee is “Reasonable Cause” for Non-Compliance: ITAT directs Re-Adjudication [Read Order]")
Penalty u/s 271(c) of Income Tax not leviable in Absence of Proper Show Cause Notice to the Assessee: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the penalty is not leviable in absence of proper show cause notice to the assessee. Zile Singh Kashyap, the assessee...
![Penalty u/s 271(c) of Income Tax not leviable in Absence of Proper Show Cause Notice to the Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Penalty-Income-Tax-Show-Cause-Notice-ITAT-TAXSCAN.jpg "Penalty u/s 271(c) of Income Tax not leviable in Absence of Proper Show Cause Notice to the Assessee: ITAT [Read Order]")