ITAT Delhi Judgments, Orders & News | Income Tax Appellate Tribunal

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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

CBDT Circular or Instructions can't be inconsistent with SC Decisions: ITAT [Read Order]

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In a recent case, the Income Tax Appellate Tribunal ( ITAT) Delhi held that No CBDT circular or instruction can be contrary to the decision of the...

Assessee can Produce Third Parties before AO to dispute Documentary Evidence found during Search:...

Capital Gain Exception can't be denied If Non-completion of Construction was not Assessee's Fault:...

ITAT allows Disallowance of Sum for Non-Submission of Documents and Non-Deduction of TDS on...

No Jurisdiction of PCIT to Enquire u/s 263 Where Assessee had already Commenced his Business: ITAT...

Direction to Assessee to exclude 6 comparables and thereafter Compute ALP: ITAT [Read Order]

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) in the case of Evalueserve.com Pvt Ltd v DCIT holding in favor of the assessee directed the AO to exclude the 6 comparables and thereafter...

Disallowance made by Interpreting Revenue Expenditure as Capital Loss not Sustained: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT) in Delhi held that interpretation of the transaction of loss of security in the nature of revenue expenditure as a capital loss, not allowable against the...

Section 36(1)(vii) applicable in Inability or Insolvency Cases: ITAT [Read Order]

The Income Tax Appellate Tribunal, Delhi, held that the, an assessee is entitled to claim under Section 36(1)(vii) of the Income Tax Act, where the money is unable to be recovered due to inability or...

Excessive Application of Net Profit Rate is Not Admissible: ITAT [Read Order]

The Income Tax Appellate Tribunal ( ITAT ) in Delhi held that, in earlier assessment years as well as in subsequent assessment years, a particular net profit rate has been applied, which can be...

Inability to Meet the Contractual Obligation can’t be Termed as Infraction of Law: ITAT Delhi [Read Order]

The Income Tax Appellate Tribunal ( ITAT), Delhi has held that inability to meet the contractual obligation cannot be termed as an infraction of the law. The revenue authority filed an appeal before...

$Inability to Meet the Contractual Obligation can’t be Termed as Infraction of Law: ITAT Delhi [Read Order]$

Capitalising Amounts by Transferring to Capital Account without Crediting to Profit and Loss Account attracts Penalty: ITAT [Read Order]

In a recent case, the Income Tax Appellate Tribunal ( ITAT ) Delhi upheld the view of Assessing officer(AO) that on one hand the assessee had made the borrowers and paid interest on such borrowers and...

Disallowance of Interest on TDS upheld: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT) Delhi Bench upheld the addition of disallowance on TDS stating that “the assessee was under statutory obligation to deduct the income tax at the time of credit...

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