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 Allows Prior-Period Interest Deduction Citing No Revenue Loss [Read Order]](https://images.taxscan.in/h-upload/2025/06/14/500x300_2044235-interest-deduction-revenue-loss-itat.webp "ITAT Allows Prior-Period Interest Deduction Citing No Revenue Loss [Read Order]")
ITAT Allows Prior-Period Interest Deduction Citing No Revenue Loss [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has allowed the deduction of prior-period interest expenses for the appellant, holding...
![ITAT Quashes Revision Order: No Section 40A(3) Disallowance When Income Estimated via Gross Profit Rate [Read Order]](https://images.taxscan.in/h-upload/2025/06/14/250x150_2044213-itat-itat-quashes-revision-order-no-section-40a3-disallowance-taxscan.webp "ITAT Quashes Revision Order: No Section 40A(3) Disallowance When Income Estimated via Gross Profit Rate [Read Order]")
![ITAT Quashes Assessments Citing Mechanical Approval u/s 153D [Read Order]](https://images.taxscan.in/h-upload/2025/06/14/250x150_2044201-mechanical-itat-assessment-application-of-mind-taxscan.webp "ITAT Quashes Assessments Citing Mechanical Approval u/s 153D [Read Order]")
![ITAT Upholds Rule of Consistency: Rental Income from Leased Property Taxable as House Property, Not Business Income [Read Order]](https://images.taxscan.in/h-upload/2025/06/13/250x150_2043636-rental-income-taxscan.webp "ITAT Upholds Rule of Consistency: Rental Income from Leased Property Taxable as House Property, Not Business Income [Read Order]")
![Ethiopian Airlines’ Income from Simulator Training to FSTC, Dubai Not Taxable in India, Rules ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/13/250x150_2043614-itat-itat-delhi-ethiopian-airlines-taxscan.webp "Ethiopian Airlines’ Income from Simulator Training to FSTC, Dubai Not Taxable in India, Rules ITAT [Read Order]")
Application seeking Approval under section 80G(5)(i) Rejected on technical ground without providing Time for Rectification: ITAT allows Rectification [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) allowed the rectification of error on the application seeking approval under section 80 G (5)(i) of the Income Tax Act, 1961 which was...
![Application seeking Approval under section 80G(5)(i) Rejected on technical ground without providing Time for Rectification: ITAT allows Rectification [Read Order]](https://images.taxscan.in/h-upload/2025/06/13/500x300_2043566-itat-teachnical-taxscan.webp "Application seeking Approval under section 80G(5)(i) Rejected on technical ground without providing Time for Rectification: ITAT allows Rectification [Read Order]")
ITAT Deletes Rs. 24 Lakh Capitation Fee Addition Due to Lack of Evidence Linking Payment to Assessee [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench has deleted an addition of Rs. 24 lakh made as alleged capitation fee for the assessment year 2013-14. The case revolved around an assessment...
![ITAT Deletes Rs. 24 Lakh Capitation Fee Addition Due to Lack of Evidence Linking Payment to Assessee [Read Order]](https://images.taxscan.in/h-upload/2025/06/13/500x300_2043626-itat-deletes-rs-24-lakh-capitation-fee-taxscan.webp "ITAT Deletes Rs. 24 Lakh Capitation Fee Addition Due to Lack of Evidence Linking Payment to Assessee [Read Order]")
Processing Intimation under section 143(1) of Income Tax Act without giving 30 days time to assesee is bad in law: ITAT Sets aside order against Samsung C & T Corporation [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) setaside order against Samsung C & T Corportion as the processing intimation under section 143(1) of Income Tax Act, 1961 without...
![Processing Intimation under section 143(1) of Income Tax Act without giving 30 days time to assesee is bad in law: ITAT Sets aside order against Samsung C & T Corporation [Read Order]](https://images.taxscan.in/h-upload/2025/06/13/500x300_2043585-processing-intimation-processing-intimation-under-section-1431-of-income-tax-act-taxscan.webp "Processing Intimation under section 143(1) of Income Tax Act without giving 30 days time to assesee is bad in law: ITAT Sets aside order against Samsung C & T Corporation [Read Order]")
Offshore Supply Contracts Are Not Taxable u/s 44BBB: ITAT Quashes Tax Demand Against Chinese Company for Income from Turnkey Power Project Supplies
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) quashed tax demand against Chinese company for income from turnkey power project supplies, holding that offshore supply contracts are not ...
ITAT Favors Micromax in ₹16 Cr FD Interest and Section 14A Dispute; Quashes Revision Order [Read Order]
In a recent ruling, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) granted relief to Micromax Informatics Ltd. by quashing a revision order concerning Rs. 16 crore fixed deposit (FD)...
![ITAT Favors Micromax in ₹16 Cr FD Interest and Section 14A Dispute; Quashes Revision Order [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/500x300_2043240-itat-revision-order-fd-interest-taxscan.webp "ITAT Favors Micromax in ₹16 Cr FD Interest and Section 14A Dispute; Quashes Revision Order [Read Order]")
Customer Contracts and Assembled Workforce are “Intangible Assets”: ITAT Allows Genpact’s Depreciation Claim on Acquisition of Debt Collection Firm Acquisition in 2010 [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) allowed Genpact Services LLC's claim for depreciation on customer contracts and assembled workforce, holding that these qualify as...
![Customer Contracts and Assembled Workforce are “Intangible Assets”: ITAT Allows Genpact’s Depreciation Claim on Acquisition of Debt Collection Firm Acquisition in 2010 [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/500x300_2043224-itat-delhi-intangible-assets-taxscan.webp "Customer Contracts and Assembled Workforce are “Intangible Assets”: ITAT Allows Genpact’s Depreciation Claim on Acquisition of Debt Collection Firm Acquisition in 2010 [Read Order]")
ABN Amro Bank, Stockholm not Swedish Resident as per DTAA: ITAT holds Bharti Airtel required to Deduct TDS on Loan Interest [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) recently held that Bharti Airtel Ltd. was obligated to deduct tax at source (TDS) on interest payments made to ABN Amro Bank’s Stockholm...
![ABN Amro Bank, Stockholm not Swedish Resident as per DTAA: ITAT holds Bharti Airtel required to Deduct TDS on Loan Interest [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/500x300_2043056-abn-amro-bank-dtaa-delhi-itat-bharti-airtel-tds-loan-interest-taxscan.webp "ABN Amro Bank, Stockholm not Swedish Resident as per DTAA: ITAT holds Bharti Airtel required to Deduct TDS on Loan Interest [Read Order]")