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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
![When Validly Revised Return filed pursuant to notice u/s 153A, is accepted, Defects found in Original Return cannot be considered for Imposing Penalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/10/Revised-Return-Taxscan.jpg "When Validly Revised Return filed pursuant to notice u/s 153A, is accepted, Defects found in Original Return cannot be considered for Imposing Penalty: ITAT [Read Order]")
When Validly Revised Return filed pursuant to notice u/s 153A, is accepted, Defects found in Original Return cannot be considered for Imposing Penalty: ITAT [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) in M/s OSE Infrastructure Ltd. Versus ACIT, held that when a revised return is...
![Statement of Third Parties can’t be relied as Evidence If No Opportunity for Cross-Examination was granted: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/10/Cross-Examination-ITAT-Taxscan.jpg "Statement of Third Parties can’t be relied as Evidence If No Opportunity for Cross-Examination was granted: ITAT [Read Order]")
![If Shares were held for more than 12 months, Income must be taxed as Capital Gain: ITAT follows CBDT Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/07/Shares-TaxScan.jpg "If Shares were held for more than 12 months, Income must be taxed as Capital Gain: ITAT follows CBDT Circular [Read Order]")
![Loss on Derivative Transaction is not Speculative Loss and can be adjusted against Business Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Business-Loss-Taxscan.jpg "Loss on Derivative Transaction is not Speculative Loss and can be adjusted against Business Income: ITAT [Read Order]")
![Notice Sent to Wrong Address which is Under-Constructing Plot of Assessee is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Notice-Taxscan.jpg "Notice Sent to Wrong Address which is Under-Constructing Plot of Assessee is Invalid: ITAT [Read Order]")
![NRIs can be appointed as Trustees of valid Indian Trusts under Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/NRIs-Taxscan.jpg "NRIs can be appointed as Trustees of valid Indian Trusts under Income Tax Act: ITAT [Read Order]")
![Trust providing IT Diploma Courses for Fee eligible for Income Tax Relief: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/02/Tax-Relief.jpg "Trust providing IT Diploma Courses for Fee eligible for Income Tax Relief: ITAT [Read Order]")
![Civil Services Institute not liable to pay Tax on Fund Received from Govt: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/09/Civil-Services-Institute-Taxscan.jpg "Civil Services Institute not liable to pay Tax on Fund Received from Govt: ITAT [Read Order]")
Personal Expenses of Directors of Company can’t be disallowed without Sufficient Proof: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT), while deleting an addition against the assessee-Company, held that the personal expenses of the Directors/ Office bearers cannot be...
![Personal Expenses of Directors of Company can’t be disallowed without Sufficient Proof: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/09/Personal-Expenses-Taxscan.jpg "Personal Expenses of Directors of Company can’t be disallowed without Sufficient Proof: ITAT [Read Order]")
Interest on Enhanced Compensation received for Compulsory Acquisition of Agricultural Land not Taxable: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that no income tax is payable on the amount received as enhanced compensation for the compulsory acquisition of the agricultural land...
![Interest on Enhanced Compensation received for Compulsory Acquisition of Agricultural Land not Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/04/Agricultural-Land.jpg "Interest on Enhanced Compensation received for Compulsory Acquisition of Agricultural Land not Taxable: ITAT [Read Order]")
![No Penalty since Assessee surrendered Income during Assessment Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/PAN-Penalty-TAN-Taxscan.jpg "No Penalty since Assessee surrendered Income during Assessment Proceedings: ITAT [Read Order]")
![Architect Fees paid for Construction of Building is Capital Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/09/Architect-Fees-Taxscan.jpg "Architect Fees paid for Construction of Building is Capital Expenditure: ITAT [Read Order]")