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
![CSR Expenses cannot be added to Book Profit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/CSR-Expenses-Book-Profit-ITAT-taxscan.jpeg "CSR Expenses cannot be added to Book Profit: ITAT [Read Order]")
CSR Expenses cannot be added to Book Profit: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that CSR expenses cannot be added to book profit under section 115JB of the...
![Notice u/s 274 Fails to specify Concealment or Furnishing Inaccurate Particulars of Income: ITAT deletes Penalty imposed u/s 271(1)(c) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Notice-Concealment-Income-ITAT-Penalty-taxscan.jpg "Notice u/s 274 Fails to specify Concealment or Furnishing Inaccurate Particulars of Income: ITAT deletes Penalty imposed u/s 271(1)(c) [Read Order]")
![Electricity has all necessary Trappings of Articles, addition liable to be deleted: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Electricity-articles-ITAT-taxscan.jpeg "Electricity has all necessary Trappings of Articles, addition liable to be deleted: ITAT [Read Order]")
![Liabilities payable to Central or State Govt in any period prior to Acquisition will be Written Off in full in terms of Resolution Plan as approved by NCLT: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Liabilities-Central-State-Government-acquisition-resolution-plan-NCLT-ITAT-taxscan.jpg "Liabilities payable to Central or State Govt in any period prior to Acquisition will be Written Off in full in terms of Resolution Plan as approved by NCLT: ITAT [Read Order]")
![Mere Non Production of Stock Register cannot be ground to reject declared Trading Results: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/stock-register-ITAT-taxscan.jpeg "Mere Non Production of Stock Register cannot be ground to reject declared Trading Results: ITAT [Read Order]")
Relief to Deloitte: ITAT allows Deduction for Payment made to Retired Partner amount to diversion of Income at Source by Overriding Title [Read Order]
In a significant ruling, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) granted relief by allowing the deduction from income claimed for the payment made to a retired partner as it...
![Relief to Deloitte: ITAT allows Deduction for Payment made to Retired Partner amount to diversion of Income at Source by Overriding Title [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Deloitte-ITAT-deduction-Payment-income-overriding-title-taxscan.jpeg "Relief to Deloitte: ITAT allows Deduction for Payment made to Retired Partner amount to diversion of Income at Source by Overriding Title [Read Order]")
Sale Tax Incentive Subsidy and Excise Duty Incentive are Capital Receipt, not chargeable to Tax: ITAT [Read Order]
The sale tax incentive subsidy and excise duty incentive are capital receipt and not chargeable to tax, was ruled by the Delhi bench of the Income Tax Appellate Tribunal (ITAT). The assessee,...
![Sale Tax Incentive Subsidy and Excise Duty Incentive are Capital Receipt, not chargeable to Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Sale-tax-incentive-subsidy-excise-duty-capital-receipt-ITAT-TAXSCAN.jpeg "Sale Tax Incentive Subsidy and Excise Duty Incentive are Capital Receipt, not chargeable to Tax: ITAT [Read Order]")
Allegation of Non-Payment of Outstanding Liability before due date of filing Income Tax Returns: ITAT allows outstanding Bonus claims u/s 43B [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi allowed outstanding bonus claims under Section 43B when there was an Allegation of non-payment of outstanding liability before the due date of filing...
![Allegation of Non-Payment of Outstanding Liability before due date of filing Income Tax Returns: ITAT allows outstanding Bonus claims u/s 43B [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/liability-income-returns-ITAT-bonus-claims-taxscan.jpeg "Allegation of Non-Payment of Outstanding Liability before due date of filing Income Tax Returns: ITAT allows outstanding Bonus claims u/s 43B [Read Order]")
Delay of 210 days in filing STF Return due to late Receipt of Advisory Notice and Show Cause Notice: ITAT sets aside Penalty [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi set aside the penalty imposed on the ground that there was a delay of 210 days in filing the Statement of Financial Transaction (STF) Return due to...
![Delay of 210 days in filing STF Return due to late Receipt of Advisory Notice and Show Cause Notice: ITAT sets aside Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/STF-Return-advisory-notice-show-cause-notice-ITAT-penalty-taxscan.jpeg "Delay of 210 days in filing STF Return due to late Receipt of Advisory Notice and Show Cause Notice: ITAT sets aside Penalty [Read Order]")
![TDS Credit on Accrued Income is allowable, if it was not claimed in earlier years: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/TDS-credit-income-ITAT-taxscan.jpeg "TDS Credit on Accrued Income is allowable, if it was not claimed in earlier years: ITAT [Read Order]")
Delay due to Daughter’s Serious Medical Condition is Reasonable Cause: ITAT Condones Delay in filing Appeal [Read Order]
The assessee’s delay in filing the appeal due to his daughter’s serious medical condition is reasonable cause for condonation the Income Tax Appellate Tribunal of Delhi bench condones the delay. ...
![Delay due to Daughter’s Serious Medical Condition is Reasonable Cause: ITAT Condones Delay in filing Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/medical-condition-reasonable-cause-ITAT-taxscan.jpeg "Delay due to Daughter’s Serious Medical Condition is Reasonable Cause: ITAT Condones Delay in filing Appeal [Read Order]")
Capital Gain Exemption allowable Even If Amount invested in CG Account utilized for Purchase of New House without NOC within 2 Years: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the capital gain exemption under section 54 of the Income Tax Act, 1961 cannot be denied on the sole ground that the amount...
![Capital Gain Exemption allowable Even If Amount invested in CG Account utilized for Purchase of New House without NOC within 2 Years: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Capital-Gain-Exemption-CG-Account-Purchase-NOC-ITAT-taxscan.jpeg "Capital Gain Exemption allowable Even If Amount invested in CG Account utilized for Purchase of New House without NOC within 2 Years: ITAT [Read Order]")