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
![No S.153C Income Tax Assessment if Documents only ‘Pertain to’ and do Not ‘Belong to’ Assessee: ITAT Deletes ₹85L Addition [Read Order]](https://images.taxscan.in/h-upload/2025/06/20/500x300_2050786-itat-itat-delhi-income-tax-assessment-taxscan.webp "No S.153C Income Tax Assessment if Documents only ‘Pertain to’ and do Not ‘Belong to’ Assessee: ITAT Deletes ₹85L Addition [Read Order]")
No S.153C Income Tax Assessment if Documents only ‘Pertain to’ and do Not ‘Belong to’ Assessee: ITAT Deletes ₹85L Addition [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed an aggregate tax addition of ₹85.88 lakh, observing that the proceedings...
![Relief to SpiceJet: ITAT Dismisses Income Tax Department Appeals on Supplementary Rent Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/06/19/250x150_2050678-income-tax-spicejet-itat-taxscan.webp "Relief to SpiceJet: ITAT Dismisses Income Tax Department Appeals on Supplementary Rent Disallowance [Read Order]")
![Capital Gains Exemption u/s 54F Allowable for Purchase of Residential Property Using Sale Proceeds of Land, as Construction Agreement Was Signed Prior to Sale: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/19/250x150_2050452-exemption-site-img.webp "Capital Gains Exemption u/s 54F Allowable for Purchase of Residential Property Using Sale Proceeds of Land, as Construction Agreement Was Signed Prior to Sale: ITAT [Read Order]")
![Income from Live Sports Licensing Not Taxable as Royalty Due to Lack of Copyright Protection: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/19/250x150_2050466-live-sports-licensing-site-img.webp "Income from Live Sports Licensing Not Taxable as Royalty Due to Lack of Copyright Protection: ITAT [Read Order]")
![ITAT Rules 10% Recorded, 90% Live Revenue Split Fair for Sports Broadcast Licensing Income [Read Order]](https://images.taxscan.in/h-upload/2025/06/19/250x150_2050462-sports-broadcast.webp "ITAT Rules 10% Recorded, 90% Live Revenue Split Fair for Sports Broadcast Licensing Income [Read Order]")
ITAT Upholds CIT(A) Ruling, Excludes Business Advances from Deemed Dividend u/s 2(22)(e) [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘F’, has dismissed the Revenue’s appeal against the deletion of an addition made under Section 2(22)(e) of the Income Tax Act, ruling that the...
![ITAT Upholds CIT(A) Ruling, Excludes Business Advances from Deemed Dividend u/s 2(22)(e) [Read Order]](https://images.taxscan.in/h-upload/2025/06/19/500x300_2050294-itat-itat-delhi-business-advances-taxscan.webp "ITAT Upholds CIT(A) Ruling, Excludes Business Advances from Deemed Dividend u/s 2(22)(e) [Read Order]")
ITAT Bars Double Taxation: Protective Addition Deleted as Income Already Assessed Elsewhere [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench has ruled that a protective addition cannot be sustained when the same income has already been assessed in the hands of another entity, thereby...
![ITAT Bars Double Taxation: Protective Addition Deleted as Income Already Assessed Elsewhere [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/500x300_2050108-itat-itat-bars-double-taxation-itat-bars-double-taxation-taxscan.webp "ITAT Bars Double Taxation: Protective Addition Deleted as Income Already Assessed Elsewhere [Read Order]")
ITAT Rules in Favor of Assessee: Renovation Expenses Within CBDT’s Extended Deadline Qualify for Section 54F Relief [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘F’ has ruled that renovation expenses incurred within the extended deadline set by the Central Board of Direct Taxes (CBDT) are eligible for...
![ITAT Rules in Favor of Assessee: Renovation Expenses Within CBDT’s Extended Deadline Qualify for Section 54F Relief [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/500x300_2050118-itat-itat-rules-itat-rules-in-favor-of-assessee-renovation-renovation-expenses-taxscan.webp "ITAT Rules in Favor of Assessee: Renovation Expenses Within CBDT’s Extended Deadline Qualify for Section 54F Relief [Read Order]")
Explanation to Income Tax S. 12AB(4) on 'Specified Violations' Introduced in Finance Act, 2022 Applies Prospectively Only: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Delhi Bench, has held that the Explanation to Section 12AB(4) of the Income Tax Act, 1961, introduced by the Finance Act, 2022, which explains ...
![Explanation to Income Tax S. 12AB(4) on Specified Violations Introduced in Finance Act, 2022 Applies Prospectively Only: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/500x300_2049849-itat-delhi-income-tax-s-12ab4-specified-violations-finance-act-taxscan.webp "Explanation to Income Tax S. 12AB(4) on Specified Violations Introduced in Finance Act, 2022 Applies Prospectively Only: ITAT [Read Order]")
![Bulk Disposal Indicates Absence of Judicial Mind: ITAT Slams Income Tax Dept [Read Order]](https://images.taxscan.in/h-upload/2025/06/16/500x300_2045572-itat-bulk-dispossal-taxscan.webp "Bulk Disposal Indicates Absence of Judicial Mind: ITAT Slams Income Tax Dept [Read Order]")
ITAT Grants ₹203 Cr Tax Relief to Genpact India u/s 10AA for Interest Income, Forex Gains, and Export-Linked Expenses [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT) granted ₹203 crore tax relief to Genpact India under Section 10AA of the Income-tax Act,1961, holding that interest income, foreign exchange ...
![ITAT Grants ₹203 Cr Tax Relief to Genpact India u/s 10AA for Interest Income, Forex Gains, and Export-Linked Expenses [Read Order]](https://images.taxscan.in/h-upload/2025/06/16/500x300_2045455-itat-itat-grants-tax-relief-to-genpact-india-genpact-india-taxscan.webp "ITAT Grants ₹203 Cr Tax Relief to Genpact India u/s 10AA for Interest Income, Forex Gains, and Export-Linked Expenses [Read Order]")
Post-Midnight Search Confession by Non-Accounting Partner Unreliable Without Corroborative Evidence: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that a post-midnight confession made during a search by a non-accounting partner with limited knowledge of the firm’s finances could...
![Post-Midnight Search Confession by Non-Accounting Partner Unreliable Without Corroborative Evidence: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/16/500x300_2045327-corroborative-evidence-manufacture-and-removal-finished-goods-cestat-duty-demand-taxscan.webp "Post-Midnight Search Confession by Non-Accounting Partner Unreliable Without Corroborative Evidence: ITAT [Read Order]")