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
![Mere Suspicion without Valid Reason not sufficient to Initiate Reassessment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Reassessment-ITAT-taxscan-1.jpeg "Mere Suspicion without Valid Reason not sufficient to Initiate Reassessment: ITAT [Read Order]")
Mere Suspicion without Valid Reason not sufficient to Initiate Reassessment: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench, has recently, in an appeal filed before it, held that mere suspicion without valid reason is...
![No Variation in Income returned by Assessee: ITAT quashes Assessment Order as void ab initio [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Income-Assessee-ITAT-Assessment-Order-void-ab-initio-taxscan.jpg "No Variation in Income returned by Assessee: ITAT quashes Assessment Order as void ab initio [Read Order]")
![Interest received on enhanced Compensation u/s 28 of Land Acquisition Act is part of Compensation: ITAT grants Exemption u/s 10(37) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Interest-Land-Acquisition-Act-Compensation-ITAT-taxscan.jpg "Interest received on enhanced Compensation u/s 28 of Land Acquisition Act is part of Compensation: ITAT grants Exemption u/s 10(37) [Read Order]")
![ESOP Expenses are not allowable When the Shares/ ESOP are granted by Parent Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/ESOP-Expenses-Shares-ESOP-Parent-Company-ITAT-taxscan.jpg "ESOP Expenses are not allowable When the Shares/ ESOP are granted by Parent Company: ITAT [Read Order]")
![No One should be Condemned Unheard: ITAT directs Re-Adjudication of Appeal filed without Impugned Order or Appeal Fee [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/ITAT-Appeal-Fee-taxscan.jpg "No One should be Condemned Unheard: ITAT directs Re-Adjudication of Appeal filed without Impugned Order or Appeal Fee [Read Order]")
Penal Interest due to delay in Payment of Lease amount: ITAT directs to Capitalize under Project Expenses [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench directed to capitalize under project expenses as there was Penal Interest due to delay in payment of lease amount. The assessee company,...
![Penal Interest due to delay in Payment of Lease amount: ITAT directs to Capitalize under Project Expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Penal-Interest-Payment-Lease-amount-ITAT-Project-Expenses-taxscan.jpg "Penal Interest due to delay in Payment of Lease amount: ITAT directs to Capitalize under Project Expenses [Read Order]")
Year of substantial expansion is initial Assessment Year within 10 years for claiming Deduction u/s 80-IC: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench held that there can be two initial assessment years and the year in which there was substantial expansion that year is the initial assessment...
![Year of substantial expansion is initial Assessment Year within 10 years for claiming Deduction u/s 80-IC: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Assessment-Year-Deduction-ITAT-taxscan.jpeg "Year of substantial expansion is initial Assessment Year within 10 years for claiming Deduction u/s 80-IC: ITAT [Read Order]")
![Bonus / Commission to Employee Deductible from Business Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Bonus-Commission-Employee-Deductible-Business-Income-ITAT-taxscan.jpeg "Bonus / Commission to Employee Deductible from Business Income: ITAT [Read Order]")
Sole reliance on Report of Investigation Wing: ITAT sets aside Income Tax Addition as Unexplained Investment [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi bench set aside addition as un-explained investment as there was sole reliance on report of Investigation Wing. The assessment of the assessee,...
![Sole reliance on Report of Investigation Wing: ITAT sets aside Income Tax Addition as Unexplained Investment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Investigation-Wing-ITAT-Income-Tax-addition-Investment-taxscan.jpg "Sole reliance on Report of Investigation Wing: ITAT sets aside Income Tax Addition as Unexplained Investment [Read Order]")
![Penalty u/s 271(1)(c) cannot be made for Income Tax Additions made on ad-hoc basis: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Penalty-Income-Tax-Additions-ITAT-taxscan.jpg "Penalty u/s 271(1)(c) cannot be made for Income Tax Additions made on ad-hoc basis: ITAT [Read Order]")
Payment to Legal and Tax Consultants are Revenue Expenditure: ITAT sets aside Disallowance [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench sets aside disallowance as payment to legal and tax consultants are revenue expenditure. The assessee company, M/s. Instel Services Pvt...
![Payment to Legal and Tax Consultants are Revenue Expenditure: ITAT sets aside Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Payment-Legal-Tax-Consultant-Revenue-Expenditure-ITAT-taxscan.jpg "Payment to Legal and Tax Consultants are Revenue Expenditure: ITAT sets aside Disallowance [Read Order]")
![Agricultural Land acquired under Compulsory Acquisition is Exempt Income u/s 10(37): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Agricultural-Land-Acquisition-Income-ITAT-taxscan.jpg "Agricultural Land acquired under Compulsory Acquisition is Exempt Income u/s 10(37): ITAT [Read Order]")