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
![Reassessment invalid If satisfaction for Reopening recorded in Mechanical manner: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Reassessment-invalid-reopening-mechanical-manner-ITAT-taxscan.jpeg "Reassessment invalid If satisfaction for Reopening recorded in Mechanical manner: ITAT [Read Order]")
Reassessment invalid If satisfaction for Reopening recorded in Mechanical manner: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench ruled that the reassessment is invalid if satisfaction for reopening is recorded in mechanical...
![ITAT deletes Addition on account of Interest received from Bank and on Advances to Contractors [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/ITAT-interest-received-from-bank-contractors-taxscan.jpeg "ITAT deletes Addition on account of Interest received from Bank and on Advances to Contractors [Read Order]")
![Relief to Pepsico India: ITAT deletes addition on account of AMP Expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Pepsico-India-ITAT-AMP-Expenses-Taxscan.jpg "Relief to Pepsico India: ITAT deletes addition on account of AMP Expenses [Read Order]")
![Payments made by AAI to FAA for assistance and technical cooperation not subject to TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/TDS-ITAT-AAI-FAA-Taxscan.jpg "Payments made by AAI to FAA for assistance and technical cooperation not subject to TDS: ITAT [Read Order]")
![Disallowances purely without any tangible material shall be Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Disallowances-tangible-material-ITAT-taxscan.jpeg "Disallowances purely without any tangible material shall be Invalid: ITAT [Read Order]")
![Relief for Air India: No TDS on Rental of Aircraft Engine as per DTAA, says ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Air-India-DTAA-Technical-Services-Fee-ancillary-and-subsidiary-service-rental-of-ships-aircraft-ITAT-Taxscan.jpg "Relief for Air India: No TDS on Rental of Aircraft Engine as per DTAA, says ITAT [Read Order]")
Assessee to declare Sale of Property either in Original Return or in the Revised Return and Pay Taxes: ITAT upholds disallowance of Loss of STCG
The Income Tax Appellate Tribunal (ITAT), Delhi Bench upheld the disallowance of loss of Short Term Capital Gain (STCG) and reiterated that the assessee must declare sale of property either in...
Actual Receipt of Money by Assessee is a mandatory condition to invoke section 68 for Unexplained Cash Credit: ITAT grants relief
The Income Tax Appellate Tribunal (ITAT), Delhi Bench while providing the relief to the Zexus Air Services Pvt. Ltd. ruled that Actual Receipt of Money by Assessee is a mandatory condition to invoke...
No Income Tax on Interest on Enhanced Compensation from Govt for Compulsory Acquisition of Land: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench, while allowing an appeal filed by an assessee, an individual, held that no income tax can be levied on the interest received on enhanced...
![No Income Tax on Interest on Enhanced Compensation from Govt for Compulsory Acquisition of Land: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Income-Tax-on-Interest-Enhanced-Compensation-Compulsory-Acquisition-of-Land-ITAT-Taxscan.jpg "No Income Tax on Interest on Enhanced Compensation from Govt for Compulsory Acquisition of Land: ITAT [Read Order]")
Notice through Affixture served after Office Hours not Valid: ITAT quashes Re-Assessment [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) on Friday quashed a re-assessment under section 147 of the Income Tax Act, 1961 by observing that the notice for the same under section 148...
![Notice through Affixture served after Office Hours not Valid: ITAT quashes Re-Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Notice-Affixture-served-Office-Hours-ITAT-Re-Assessment-Taxscan.jpeg "Notice through Affixture served after Office Hours not Valid: ITAT quashes Re-Assessment [Read Order]")
![Penalty imposed without specifying the limb is invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Penalty-imposed-ITAT-Taxscan.jpg "Penalty imposed without specifying the limb is invalid: ITAT [Read Order]")
No Tax payable on Compensation for Acquisition of Agricultural Land by State Govt: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench held that no Tax payable on compensation for acquisition of agricultural land by the state government. The assessee, Nariender Kumar filed the...
![No Tax payable on Compensation for Acquisition of Agricultural Land by State Govt: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/No-Tax-payable-Compensation-for-Acquisition-Agricultural-Land-state-government-ITAT-Taxscan.jpg "No Tax payable on Compensation for Acquisition of Agricultural Land by State Govt: ITAT [Read Order]")