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
![Interest received from Swiss Bank Account can’t be Taxed in India since the same is not mentioned in DTAC: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Swiss-Bank-Account-DTAC-ITAT-Taxscan.jpg "Interest received from Swiss Bank Account can’t be Taxed in India since the same is not mentioned in DTAC: ITAT [Read Order]")
Interest received from Swiss Bank Account can’t be Taxed in India since the same is not mentioned in DTAC: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has recently deleted the income tax addition made by the Assessing Officer in respect of the...
![Charitable Society eligible for Income Tax Exemption for providing Hostel facilities to Staff and Students, being integral part of ‘Educational Activities’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Charitable-Society-Income-Tax-Exemption-Hostel-facilities-to-Staff-and-Students-Educational-Activities-ITAT-Taxscan.jpeg "Charitable Society eligible for Income Tax Exemption for providing Hostel facilities to Staff and Students, being integral part of ‘Educational Activities’: ITAT [Read Order]")
![Income Tax Deduction benefit for Developers can’t be denied merely because of Delegation of some formalities to another Entity: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Income-Tax-Deduction-Benefit-Taxscan.jpg "Income Tax Deduction benefit for Developers can’t be denied merely because of Delegation of some formalities to another Entity: ITAT [Read Order]")
![ITAT deletes disallowance made by AO on account of delayed payment of contribution to PF, ESI and Professional Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/ITAT-AO-PF-ESI-Professional-Tax-Taxscan.jpg "ITAT deletes disallowance made by AO on account of delayed payment of contribution to PF, ESI and Professional Tax [Read Order]")
![Interest paid on Late Payment of Service Tax is a Deductible Business Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Late-Payment-of-Service-Tax-Deductible-Business-Expenditure-ITAT-Taxscan.jpg "Interest paid on Late Payment of Service Tax is a Deductible Business Expenditure: ITAT [Read Order]")
No Addition of Share Application Money be made if enquiries conducted have not been confronted to Assessees: ITAT deletes addition of Rs. 36 Cr against Bhushan Group [Read Order]
In a major relief to Sur Buildcon, BBN Transportation, and Goldstar Cement, the Income Tax Appellate Tribunal (ITAT), Delhi bench while deleting the addition of Rs. 36 Crores ruled that the no...
![No Addition of Share Application Money be made if enquiries conducted have not been confronted to Assessees: ITAT deletes addition of Rs. 36 Cr against Bhushan Group [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Bhushan-Group-share-application-money-ITAT-Taxscan.jpg "No Addition of Share Application Money be made if enquiries conducted have not been confronted to Assessees: ITAT deletes addition of Rs. 36 Cr against Bhushan Group [Read Order]")
![Late Fee can’t be levied on TDS Defaults prior to 1st June 2015: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Late-Fee-TDS-Defaults-ITAT-Taxscan.jpg "Late Fee can’t be levied on TDS Defaults prior to 1st June 2015: ITAT [Read Order]")
Once Bogus Purchase is Sold then entire amount can’t be added as Unexplained Cash Credits: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench ruled that once a bogus purchase is sold than the entire amount cannot be added as Unexplained cash credits. The assessee, Brij Resources Pvt....
![Once Bogus Purchase is Sold then entire amount can’t be added as Unexplained Cash Credits: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/bogus-purchase-Unexplained-cash-credits-ITAT-Taxscan.jpg "Once Bogus Purchase is Sold then entire amount can’t be added as Unexplained Cash Credits: ITAT [Read Order]")
Once Bogus Purchase is Sold, Section 68 cannot be invoked to Tax the entire Amount: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT), Delhi bench has held that once bogus purchase is sold than the entire amount cannot be added under section 68 of the Income Tax Act, 1961....
![Once Bogus Purchase is Sold, Section 68 cannot be invoked to Tax the entire Amount: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Bogus-Purchase-ITAT-Taxscan.jpg "Once Bogus Purchase is Sold, Section 68 cannot be invoked to Tax the entire Amount: ITAT [Read Order]")
Setback to Sahara India Life Insurance: Interest on TDS not an allowable Expenditure under Income Tax, reiterates ITAT [Read Order]
In a major Setback to the Sahara India Life Insurance, the Income Tax Appellate Tribunal (ITAT), Delhi Bench ruled that the Interest on TDS is not an allowable expenditure under Income Tax. The...
![Setback to Sahara India Life Insurance: Interest on TDS not an allowable Expenditure under Income Tax, reiterates ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Sahara-India-Life-Insurance-TDS-Income-Tax-ITAT-Taxscan.jpeg "Setback to Sahara India Life Insurance: Interest on TDS not an allowable Expenditure under Income Tax, reiterates ITAT [Read Order]")
Delhi Police Welfare And Recreational Club Fund eligible for registration under section 12A so as to avail Income Tax exemption: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench held that the assessee, Delhi Police Welfare And Recreational Club Fund is eligible for registration under section 12A so as to avail Income Tax...
![Delhi Police Welfare And Recreational Club Fund eligible for registration under section 12A so as to avail Income Tax exemption: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/Delhi-Police-Welfare-And-Recreational-Club-Fund-Income-Tax-exemption-ITAT-Taxscan.jpg "Delhi Police Welfare And Recreational Club Fund eligible for registration under section 12A so as to avail Income Tax exemption: ITAT [Read Order]")
AO can Reopen Assessment if he has 'reason to believe' any Income chargeable to Tax has escaped: ITAT
The Income Tax Appellate Tribunal (ITAT), Delhi Bench ruled that the Assessing Officer can reopen assessment if he reason to believe any income chargeable to tax has escaped. The assessing officer...
