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
![Real Estate Firm’s EDC Payments to HUDA is of Contractual Nature, Liable to TDS u/194(c): ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/27/500x300_2081008-itat-haryana-urban-development-authority-taxscan.webp "Real Estate Firm’s EDC Payments to HUDA is of Contractual Nature, Liable to TDS u/194(c): ITAT [Read Order]")
Real Estate Firm’s EDC Payments to HUDA is of Contractual Nature, Liable to TDS u/194(c): ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench allowed the Revenue’s appeals in a case concerning non-deduction of tax at source on External...
![Only 10 Cr Disallowed out of Rs. 35cr Depreciation Allowance Claimed by Oriental Insurance Co. Ltd u/s 32 : ITAT restores for Reconsideration [Read Order]](https://images.taxscan.in/h-upload/2025/08/27/250x150_2080928-itat-delhi-depreciation-allowance-dispute-taxscan.webp "Only 10 Cr Disallowed out of Rs. 35cr Depreciation Allowance Claimed by Oriental Insurance Co. Ltd u/s 32 : ITAT restores for Reconsideration [Read Order]")
![Individual Fails to Prove Cash Deposits as Land Sale Proceeds by Father: ITAT remits Matter back on Interest of Justice [Read Order]](https://images.taxscan.in/h-upload/2025/08/25/250x150_2080336-cash-deposit-taxscan.webp "Individual Fails to Prove Cash Deposits as Land Sale Proceeds by Father: ITAT remits Matter back on Interest of Justice [Read Order]")
![ITAT WEEKLY ROUND-UP [August 17th - August 23rd]](https://images.taxscan.in/h-upload/2025/08/23/250x150_2079966-itat-weekly-round-up-itat-income-tax-income-tax-updates-itat-news-income-tax-news-taxscan.webp "ITAT WEEKLY ROUND-UP [August 17th - August 23rd]")
![Income Tax Assessment framed in Name of Non-Existent Entity is Void Ab Initio: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/21/250x150_2079021-itat-delhi-income-tax-assessment-taxscan.webp "Income Tax Assessment framed in Name of Non-Existent Entity is Void Ab Initio: ITAT [Read Order]")
![ITAT Quashes CIT(A) Order for Incorrect Surcharge as CPC Corrects Dividend Tax to 15% [Read Order]](https://images.taxscan.in/h-upload/2025/08/21/500x300_2079022-itat-ruling-income-tax-appeal-cpc-mistake-taxscan-1.webp "ITAT Quashes CIT(A) Order for Incorrect Surcharge as CPC Corrects Dividend Tax to 15% [Read Order]")
![ITAT Deletes IGST Refund Addition Holding Refundable Advance Not Taxable u/s 43B [Read Order]](https://images.taxscan.in/h-upload/2025/08/21/500x300_2079028-itat-igst-refundable-taxscan.webp "ITAT Deletes IGST Refund Addition Holding Refundable Advance Not Taxable u/s 43B [Read Order]")
Disallowance of INR 17.95 Lakh Royalty Expenses: ITAT Deletes Addition Applying Consistency Principle [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) applying the consistency principle, deleted the disallowance of INR 17.95 lakh royalty expenses made by the Assessing Officer (AO).Travel...
![Disallowance of INR 17.95 Lakh Royalty Expenses: ITAT Deletes Addition Applying Consistency Principle [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/500x300_2078229-disallowance-inr-1795-lakh-royalty-expenses-itat-deletes-addition-applying-consistency-principle-taxscan.webp "Disallowance of INR 17.95 Lakh Royalty Expenses: ITAT Deletes Addition Applying Consistency Principle [Read Order]")
AO Disallows Deemed Application of Income for Non-Filing of Form 10 Electronically: ITAT allows Claims [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) deleted the addition of ₹25.50 lakh made for non-electronic filing of Form 10 and directed the Assessing Officer (AO ) to allow the deemed ...
![AO Disallows Deemed Application of Income for Non-Filing of Form 10 Electronically: ITAT allows Claims [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/500x300_2078200-income-tax-income-tax-e-filing-e-filing-portal-filing-filing-of-form-10-form-10-taxscan.webp "AO Disallows Deemed Application of Income for Non-Filing of Form 10 Electronically: ITAT allows Claims [Read Order]")
![ITAT directs to delete Income Tax Additions based on Interest Paid on Cash Loans [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2078048-itat-income-tax-paid-cash-loans-taxscan.webp "ITAT directs to delete Income Tax Additions based on Interest Paid on Cash Loans [Read Order]")
ITAT remands Matter back to AO for Determination Fair Market Value Valuation in Distress Sale [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench has set aside the assessment for Satya Pal Khurana, directing the Assessing Officer (AO) to re-evaluate the fair market value of a shop sold...
![ITAT remands Matter back to AO for Determination Fair Market Value Valuation in Distress Sale [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2077974-itat-ao-fair-market-value-taxscan.webp "ITAT remands Matter back to AO for Determination Fair Market Value Valuation in Distress Sale [Read Order]")
Cash Deposit of ₹1.91 Cr Addition Quashed: ITAT Rules Sales Substantiated by Audited Books, VAT Returns, and Stock Records [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has set aside an addition of Rs. 1.91 crore made under Section 68 read with Section 115BBE and held that the cash deposits during the ...
![Cash Deposit of ₹1.91 Cr Addition Quashed: ITAT Rules Sales Substantiated by Audited Books, VAT Returns, and Stock Records [Read Order]](https://images.taxscan.in/h-upload/2025/08/13/500x300_2076353-cash-deposit-addition-quashed-itat-rule-sales-audited-books-vat-returns-taxscan.webp "Cash Deposit of ₹1.91 Cr Addition Quashed: ITAT Rules Sales Substantiated by Audited Books, VAT Returns, and Stock Records [Read Order]")