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
![Section 115BBE of Income Tax Act Applies on Transactions On or After 01.04.2017 Only: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/29/2081806-income-tax-act-income-tax-income-tax-act-applies-transactions-taxscan.webp "Section 115BBE of Income Tax Act Applies on Transactions On or After 01.04.2017 Only: ITAT [Read Order]")
Section 115BBE of Income Tax Act Applies on Transactions On or After 01.04.2017 Only: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi, held that the provisions of Section 115BBE of the Income Tax Act, 1961, are applicable only to...
![“Own” in S.54F of Income Tax Act means Absolute Ownership: ITAT Clarifies Jointly-Owned Properties Not a Bar to Exemption [Read Order]](https://images.taxscan.in/h-upload/2025/08/29/2081837-income-tax-act-absolute-ownership-itat-jointly-owned-properties-bar-to-exemption-taxscan.webp "“Own” in S.54F of Income Tax Act means Absolute Ownership: ITAT Clarifies Jointly-Owned Properties Not a Bar to Exemption [Read Order]")
![Manufacturer’s 80IC Deduction Allowed: ITAT Declares Audit Report Filing Directory, allows Assessee’s Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/08/28/2081595-80ic-deduction-allowed-itat-audit-report-filing-directory-taxscan.webp "Manufacturer’s 80IC Deduction Allowed: ITAT Declares Audit Report Filing Directory, allows Assessee’s Appeal [Read Order]")
![Seven Adjacent Residential Units on Same Floor Constitute ‘One Residential House’ u/s 54 of Income Tax Act: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/28/2081404-residential-units-one-residential-house-income-tax-act-itat-taxscan.webp "Seven Adjacent Residential Units on Same Floor Constitute ‘One Residential House’ u/s 54 of Income Tax Act: ITAT [Read Order]")
Income Tax Assessment against Company Dissolved and Struck Off u/s 560(5) of Companies Act Held Invalid: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) held that an income tax assessment made against a company dissolved and struck off under Section 560(5) of the Companies Act,2013 was...
![Income Tax Assessment against Company Dissolved and Struck Off u/s 560(5) of Companies Act Held Invalid: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/28/2081371-income-tax-assessment-company-dissolved-struck-off-companies-act-itat-taxscan.webp "Income Tax Assessment against Company Dissolved and Struck Off u/s 560(5) of Companies Act Held Invalid: ITAT [Read Order]")
Documentary Evidence Clears Loan Trail: ITAT Quashes ₹1.63 Crore Addition u/s. 68, Appeal Allowed [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench deleted an addition made under Section 68 of the Income Tax Act, 1961, holding that the impugned sum received from a private company was a...
![Documentary Evidence Clears Loan Trail: ITAT Quashes ₹1.63 Crore Addition u/s. 68, Appeal Allowed [Read Order]](https://images.taxscan.in/h-upload/2025/08/28/2081602-section-68-addition-itat-delhi-unexplained-cash-credit.webp "Documentary Evidence Clears Loan Trail: ITAT Quashes ₹1.63 Crore Addition u/s. 68, Appeal Allowed [Read Order]")
Real Estate Firm’s EDC Payments to HUDA is of Contractual Nature, Liable to TDS u/194(c): ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench allowed the Revenue’s appeals in a case concerning non-deduction of tax at source on External Development Charges (EDC) paid to the Haryana...
![Real Estate Firm’s EDC Payments to HUDA is of Contractual Nature, Liable to TDS u/194(c): ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/27/2081008-itat-haryana-urban-development-authority-taxscan.webp "Real Estate Firm’s EDC Payments to HUDA is of Contractual Nature, Liable to TDS u/194(c): ITAT [Read Order]")
Only 10 Cr Disallowed out of Rs. 35cr Depreciation Allowance Claimed by Oriental Insurance Co. Ltd u/s 32 : ITAT restores for Reconsideration [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) restored the claim of The Oriental Insurance Co. Ltd under section 32 of the Income Tax Act, 1961, on the disallowance of 10 Crore out of...
![Only 10 Cr Disallowed out of Rs. 35cr Depreciation Allowance Claimed by Oriental Insurance Co. Ltd u/s 32 : ITAT restores for Reconsideration [Read Order]](https://images.taxscan.in/h-upload/2025/08/27/2080928-itat-delhi-depreciation-allowance-dispute-taxscan.webp "Only 10 Cr Disallowed out of Rs. 35cr Depreciation Allowance Claimed by Oriental Insurance Co. Ltd u/s 32 : ITAT restores for Reconsideration [Read Order]")
Individual Fails to Prove Cash Deposits as Land Sale Proceeds by Father: ITAT remits Matter back on Interest of Justice [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) remitted the matter of addition on cash deposits to the Commissioner of Income Tax (Appeals)[CIT(A)] for verifying the genuineness of...
![Individual Fails to Prove Cash Deposits as Land Sale Proceeds by Father: ITAT remits Matter back on Interest of Justice [Read Order]](https://images.taxscan.in/h-upload/2025/08/25/2080336-cash-deposit-taxscan.webp "Individual Fails to Prove Cash Deposits as Land Sale Proceeds by Father: ITAT remits Matter back on Interest of Justice [Read Order]")
![ITAT WEEKLY ROUND-UP [August 17th - August 23rd]](https://images.taxscan.in/h-upload/2025/08/23/2079966-itat-weekly-round-up-itat-income-tax-income-tax-updates-itat-news-income-tax-news-taxscan.webp "ITAT WEEKLY ROUND-UP [August 17th - August 23rd]")
![Income Tax Assessment framed in Name of Non-Existent Entity is Void Ab Initio: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/21/2079021-itat-delhi-income-tax-assessment-taxscan.webp "Income Tax Assessment framed in Name of Non-Existent Entity is Void Ab Initio: ITAT [Read Order]")