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
![Assessing Officer deemed to have applied his mind if facts are on record: ITAT quashes Re-assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/AO-ITAT-re-assessment-Taxscan.jpg "Assessing Officer deemed to have applied his mind if facts are on record: ITAT quashes Re-assessment [Read Order]")
Assessing Officer deemed to have applied his mind if facts are on record: ITAT quashes Re-assessment [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) while quashing the reassessment held that AO deemed to have applied his mind if facts are on...
![Expense of Education Cess does not fall under Capital Expense, Personal Expenditure: ITAT allows Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Expense-of-Education-Cess-capital-expense-personal-expenditure-ITAT-deduction-Taxscan.jpg "Expense of Education Cess does not fall under Capital Expense, Personal Expenditure: ITAT allows Deduction [Read Order]")
![ITAT allows Income Tax Deduction on Profits and Gains of Certain Undertaking [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/ITAT-Deduction-Profits-Gains-Taxscan.jpg "ITAT allows Income Tax Deduction on Profits and Gains of Certain Undertaking [Read Order]")
![Payment for Advertisement attracts TDS u/s 194C even if there is no Written Contract: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Payment-for-Advertisement-TDS-Taxscan.jpg "Payment for Advertisement attracts TDS u/s 194C even if there is no Written Contract: 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 interest received from the Swiss Bank Account for...
![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]")
Charitable Society eligible for Income Tax Exemption for providing Hostel facilities to Staff and Students, being integral part of ‘Educational Activities’: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT), has recently held that the charitable trusts shall be eligible for income tax exemption for providing hostel facilities to its staff and...
![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]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has recently held that the income tax deduction shall not be denied to the assessee, a cooperative society of Sahara India group and is engaged...
![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]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench deleted the disallowance made by AO on account of delayed payment of contribution to Provident Fund, Employees' State Insurance and Professional...
![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]")