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
![ITAT condones 719 days delay in filing Income Tax appeal considering ill health of Managing Person [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/500x300_2064315-itat-delhi-income-tax-appeal-itat-condones-taxscan.webp "ITAT condones 719 days delay in filing Income Tax appeal considering ill health of Managing Person [Read Order]")
ITAT condones 719 days delay in filing Income Tax appeal considering ill health of Managing Person [Read Order]
The Delhi bench of Income Tax Appellate Tribunal has set aside an ex parte order passed by the Commissioner of Income Tax (Exemptions) CIT(E) which...
![ITAT Rules Domain Registration and web Hosting not Royalty Income [Read Order]](https://images.taxscan.in/h-upload/2025/07/14/250x150_2063754-itat-itat-rules-itat-rules-domain-registration-domain-registration-taxscan.webp "ITAT Rules Domain Registration and web Hosting not Royalty Income [Read Order]")
![Addition Based on Suspicion of Fictitious Profit via Client Code Modification Facility in F&O Segment Without Investigation Not Sustainable: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/12/250x150_2063200-itat-itat-roundup-weeklyrounup-taxscan-7.webp "Addition Based on Suspicion of Fictitious Profit via Client Code Modification Facility in F&O Segment Without Investigation Not Sustainable: ITAT [Read Order]")
![Honda Motorcycle India’s ₹10.84 Crore FTS Payment to Asian Honda: ITAT Remands to Determine Taxability & P.E. under India–Thailand DTAA Due to Missing Documents [Read Order]](https://images.taxscan.in/h-upload/2025/07/09/250x150_2062038-honda-motor-taxscan.webp "Honda Motorcycle India’s ₹10.84 Crore FTS Payment to Asian Honda: ITAT Remands to Determine Taxability & P.E. under India–Thailand DTAA Due to Missing Documents [Read Order]")
Relief for Rolls Royce: ITAT Quashes Time-Barred Assessment Order Passed Beyond S.144C(13) Deadline [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) granted relief to Rolls Royce India Pvt. by quashing the final assessment order passed beyond the prescribed time limit under Section...
![Relief for Rolls Royce: ITAT Quashes Time-Barred Assessment Order Passed Beyond S.144C(13) Deadline [Read Order]](https://images.taxscan.in/h-upload/2025/07/08/500x300_2061227-rolls-royce-taxscan.webp "Relief for Rolls Royce: ITAT Quashes Time-Barred Assessment Order Passed Beyond S.144C(13) Deadline [Read Order]")
Reference to DVO can be Made only During Pendency of Income Tax Assessment or Reassessment Proceedings: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) in its recent ruling dismissed the appeal filed by the revenue and upheld the order of the Commissioner of Income Tax (Appeals) (...
![Reference to DVO can be Made only During Pendency of Income Tax Assessment or Reassessment Proceedings: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/500x300_2060615-relief-to-revenue-delhi-hc-affirms-basis-of-third-party-third-party-search-findings-aos-reassessment-search-findings-affirms-aos-reassessment-taxscan-1.webp "Reference to DVO can be Made only During Pendency of Income Tax Assessment or Reassessment Proceedings: ITAT [Read Order]")
ITAT Quashes Reassessment Initiated on Mere Suspicion of Money Laundering Without Concrete Evidence [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) quashed the reassessment proceedings initiated against the assessee, holding that they were based solely on suspicion of money laundering and...
![ITAT Quashes Reassessment Initiated on Mere Suspicion of Money Laundering Without Concrete Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/500x300_2060582-reassessment-.webp "ITAT Quashes Reassessment Initiated on Mere Suspicion of Money Laundering Without Concrete Evidence [Read Order]")
CIT(A)’s Deletion of ₹2.32 Cr Addition u/s 68 Based on Evidence Admitted in Violation of Rule 46A: ITAT Sets Aside Order and Remands to AO [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) set aside the Commissioner of Income Tax (Appeal) [CIT(A)]’s order deleting an addition of ₹2.32 crore under Section 68 of Income Tax...
![CIT(A)’s Deletion of ₹2.32 Cr Addition u/s 68 Based on Evidence Admitted in Violation of Rule 46A: ITAT Sets Aside Order and Remands to AO [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/500x300_2060556-section-68-addition.webp "CIT(A)’s Deletion of ₹2.32 Cr Addition u/s 68 Based on Evidence Admitted in Violation of Rule 46A: ITAT Sets Aside Order and Remands to AO [Read Order]")
![Interest From Land Acquisition Cannot Be Taxed Under Income from other Sources: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/500x300_2060323-land-acquisition-taxscan.webp "Interest From Land Acquisition Cannot Be Taxed Under Income from other Sources: ITAT [Read Order]")
Share Capital and Premium from NRI: ITAT Upholds Deletion of Addition u/s 68 as it Received through Proper Channels [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the deletion of addition under Section 68 of IncomeTax Act,1961,on share premium received from non-resident investors by the ...
![Share Capital and Premium from NRI: ITAT Upholds Deletion of Addition u/s 68 as it Received through Proper Channels [Read Order]](https://images.taxscan.in/h-upload/2025/07/04/500x300_2059118-share-capital-premium-nri-taxscan.webp "Share Capital and Premium from NRI: ITAT Upholds Deletion of Addition u/s 68 as it Received through Proper Channels [Read Order]")
ITAT Sets Aside S.271(1)(c) Penalty as Additions Were Deleted and Claims Were Based on CA- Certified Audit Report [Read Order]
The Delhi Bench of IncomeTax Appellate Tribunal ( ITAT ) set aside the penalty order under Section 271(1)(c) of Income Tax Act,1961,holding it unsustainable as all additions made in the assessment...
![ITAT Sets Aside S.271(1)(c) Penalty as Additions Were Deleted and Claims Were Based on CA- Certified Audit Report [Read Order]](https://images.taxscan.in/h-upload/2025/07/04/500x300_2059123-penalty-audit-taxscan.webp "ITAT Sets Aside S.271(1)(c) Penalty as Additions Were Deleted and Claims Were Based on CA- Certified Audit Report [Read Order]")