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
![ITAT Upholds ₹2.93 Cr Interest and ₹4.01 Cr Management Expenses Deduction Citing Business Purpose u/s 36(1)(iii) and 37(1) [Read Order]](https://images.taxscan.in/h-upload/2025/06/30/500x300_2056951-business-purpose-itat-taxscan.webp "ITAT Upholds ₹2.93 Cr Interest and ₹4.01 Cr Management Expenses Deduction Citing Business Purpose u/s 36(1)(iii) and 37(1) [Read Order]")
ITAT Upholds ₹2.93 Cr Interest and ₹4.01 Cr Management Expenses Deduction Citing Business Purpose u/s 36(1)(iii) and 37(1) [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) upheld the Commissioner of Income Tax (Appeals) [ CIT(A) ] order that allowed...
![Loss on Abandoned Real Estate Project Allowable as Revenue Deduction: ITAT Overturns ₹64.72 Cr Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/06/30/250x150_2056923-real-estate-project-taxscan.webp "Loss on Abandoned Real Estate Project Allowable as Revenue Deduction: ITAT Overturns ₹64.72 Cr Disallowance [Read Order]")
![Bank Passbook Not Regarded as Books of Account’: ITAT Rejects S. 68 Addition Made Without Assessees Books [Read Order]](https://images.taxscan.in/h-upload/2025/06/30/250x150_2056736-bank-passbook-itat-taxscan.webp "Bank Passbook Not Regarded as Books of Account’: ITAT Rejects S. 68 Addition Made Without Assessees Books [Read Order]")
![No Error in AO’s Order, Interest Deduction u/s 24(b) on Property Loan Valid: ITAT overturns PCIT’s Order [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/250x150_2055200-no-error-in-aos-order-aos-order-interest-deduction-deduction-property-loan-taxscan.webp "No Error in AO’s Order, Interest Deduction u/s 24(b) on Property Loan Valid: ITAT overturns PCIT’s Order [Read Order]")
![ITAT Quashes Cancellation of Trust Registration Over Jurisdictional and Procedural Lapses, Rules Specified Violation Clause u/s 12AB(4) Not Applicable Retrospectively [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/250x150_2055198-aa-2.webp "ITAT Quashes Cancellation of Trust Registration Over Jurisdictional and Procedural Lapses, Rules Specified Violation Clause u/s 12AB(4) Not Applicable Retrospectively [Read Order]")
ITAT Deletes Addition u/s 68, Rules Assessee Proved Source of Funds for Land Purchases in Earlier Years [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has deleted an addition of Rs. 3.12 crore made under Section 68 of the Income Tax Act, 1961, holding that Raksha Buildtech Private Limited had...
![ITAT Deletes Addition u/s 68, Rules Assessee Proved Source of Funds for Land Purchases in Earlier Years [Read Order]](https://images.taxscan.in/h-upload/2025/06/25/500x300_2054400-land-purchases-source-of-funds-assessee-taxscan.webp "ITAT Deletes Addition u/s 68, Rules Assessee Proved Source of Funds for Land Purchases in Earlier Years [Read Order]")
ITAT Upholds CIT(A) Order: No Addition u/s 68 for Share Capital and Unsecured Loans as Assessee Proves Identity, Creditworthiness, and Genuineness [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has dismissed an appeal filed by the Revenue against Signature Global (India) Pvt. Ltd., ruling in favor of the assessee on issues related to...
![ITAT Upholds CIT(A) Order: No Addition u/s 68 for Share Capital and Unsecured Loans as Assessee Proves Identity, Creditworthiness, and Genuineness [Read Order]](https://images.taxscan.in/h-upload/2025/06/25/500x300_2054392-share-capital-and-unsecured-loans-taxscan.webp "ITAT Upholds CIT(A) Order: No Addition u/s 68 for Share Capital and Unsecured Loans as Assessee Proves Identity, Creditworthiness, and Genuineness [Read Order]")
ITAT Remands Rejection of Charitable Trust Registration Due to Insufficient Verification of Seminar Expenses and TDS Deductions [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has remanded the rejection of applications for registration citing insufficient verification of seminar expenses and TDS deductions by the...
![ITAT Remands Rejection of Charitable Trust Registration Due to Insufficient Verification of Seminar Expenses and TDS Deductions [Read Order]](https://images.taxscan.in/h-upload/2025/06/25/500x300_2054269-charitable-trusts-taxscan.webp "ITAT Remands Rejection of Charitable Trust Registration Due to Insufficient Verification of Seminar Expenses and TDS Deductions [Read Order]")
ITAT Holds Surplus From Textbook Sales as Educational, Not Commercial; Allows S.11 Exemption [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) held that the surplus from textbook sales was educational in nature and not commercial, and accordingly upheld the Commissioner of Income...
![ITAT Holds Surplus From Textbook Sales as Educational, Not Commercial; Allows S.11 Exemption [Read Order]](https://images.taxscan.in/h-upload/2025/06/21/500x300_2051774-textbook-sales-commercial-educational-taxscan.webp "ITAT Holds Surplus From Textbook Sales as Educational, Not Commercial; Allows S.11 Exemption [Read Order]")
Necessity for Verification of Capital and stock balances: ITAT Remits Rs. 7 Cr Income Addition [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has set aside an addition of Rs. 7,28,72,419 and directed the Assessing Officer (AO) to verify the opening capital and stock balances...
![Necessity for Verification of Capital and stock balances: ITAT Remits Rs. 7 Cr Income Addition [Read Order]](https://images.taxscan.in/h-upload/2025/06/21/500x300_2051624-income-tax-addition-site-img.webp "Necessity for Verification of Capital and stock balances: ITAT Remits Rs. 7 Cr Income Addition [Read Order]")
Relief of Tata Teleservices: ITAT Rules Pre-Operative Expenses for Telecom Business Expansion as Revenue Expenditure, Allows Full Deduction [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that pre-operative expenses incurred by Tata Teleservices Ltd. for the expansion of its existing telecommunication business...
![Relief of Tata Teleservices: ITAT Rules Pre-Operative Expenses for Telecom Business Expansion as Revenue Expenditure, Allows Full Deduction [Read Order]](https://images.taxscan.in/h-upload/2025/06/21/500x300_2051568-itat-itat-delhi-tata-teleservices-taxscan.webp "Relief of Tata Teleservices: ITAT Rules Pre-Operative Expenses for Telecom Business Expansion as Revenue Expenditure, Allows Full Deduction [Read Order]")
![ITAT Denies Section 54F Exemption for Property Purchased in Mothers Name [Read Order]](https://images.taxscan.in/h-upload/2025/06/19/500x300_2050580-itat-itat-roundup-weeklyrounup-taxscan-5.webp "ITAT Denies Section 54F Exemption for Property Purchased in Mothers Name [Read Order]")