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 deletes Addition since Assessee appropriated and Utilized the Amount of Capital Gain before the Due Date of Filing of Return of Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/02/Capital-Gain-Taxscan.jpg "ITAT deletes Addition since Assessee appropriated and Utilized the Amount of Capital Gain before the Due Date of Filing of Return of Income [Read Order]")
ITAT deletes Addition since Assessee appropriated and Utilized the Amount of Capital Gain before the Due Date of Filing of Return of Income [Read Order]
In the case of Arun Kumar Jain vs. Income Tax Officer, Delhi bench of Income Tax Appellate Tribunal has deleted the addition made by the Assessing...
![Govt. Undertakings / Companies are not Suitable Comparables for Benchmarking International Transaction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/International-Transaction-Taxscan.jpg "Govt. Undertakings / Companies are not Suitable Comparables for Benchmarking International Transaction: ITAT [Read Order]")
![Act of AO in framing an assessment order without issuing Notice u/s 143(2) cannot be saved by invoking s. 292B: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Notice-Taxscan.jpg "Act of AO in framing an assessment order without issuing Notice u/s 143(2) cannot be saved by invoking s. 292B: ITAT [Read Order]")
![No Addition since Assessment was framed by the AO on Non-Existent Amalgamated Company, not on the Amalgamating Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/ITAT-Taxscan.jpg "No Addition since Assessment was framed by the AO on Non-Existent Amalgamated Company, not on the Amalgamating Company: ITAT [Read Order]")
![Assessee eligible for Sec 54F Relief since Construction of New House Property completed within three years from Date of Transfer: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/House-Property-Taxscan.jpg "Assessee eligible for Sec 54F Relief since Construction of New House Property completed within three years from Date of Transfer: ITAT [Read Order]")
![Penalty u/s 271AAA can’t be Levied since No Search had Taken Place: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/12/No-Penalty-Taxscan.jpg "Penalty u/s 271AAA can’t be Levied since No Search had Taken Place: ITAT [Read Order]")
Assessing Officer can disallow Society’s claim for Exemption, No Power to Withdraw the Registration: ITAT [Read Order]
In the case of Shiv Public School Managing Committee, Delhi bench of Income Tax Appellate Tribunal (ITAT) recently ruled that the Assessing Officer (AO) can disallow a society’s claim for exemption...
![Assessing Officer can disallow Society’s claim for Exemption, No Power to Withdraw the Registration: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Assessing-Officer-Taxscan-1.jpg "Assessing Officer can disallow Society’s claim for Exemption, No Power to Withdraw the Registration: ITAT [Read Order]")
S. 153A can’t be invoked when Revenue got Prior Information and No Corroborative Evidence was found from Search: ITAT [Read Order]
New Delhi bench of ITAT quashed the addition made by AO and ruled that section 153A of the Income Tax Act cannot be invoked if the Revenue got any information prior to the date of search and no...
![S. 153A can’t be invoked when Revenue got Prior Information and No Corroborative Evidence was found from Search: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Ahmedabad.jpg "S. 153A can’t be invoked when Revenue got Prior Information and No Corroborative Evidence was found from Search: ITAT [Read Order]")
![Revisional Assessment is Void since It is merely a Second Opinion: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Revisional-Assessment-Taxscan.jpg "Revisional Assessment is Void since It is merely a Second Opinion: ITAT [Read Order]")
Claim of 10AA Deduction Accepted in Previous Years can’t be denied in the Current AY on ground of mere changes in Business: ITAT [Read Order]
While hearing the case of Macquarie Global Services Pvt. Ltd vs. DCIT, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that once the claim of section 10AA deduction under the Income...
![Claim of 10AA Deduction Accepted in Previous Years can’t be denied in the Current AY on ground of mere changes in Business: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/10AA-Deduction.jpg "Claim of 10AA Deduction Accepted in Previous Years can’t be denied in the Current AY on ground of mere changes in Business: ITAT [Read Order]")
![Sec 50C not applicable in Case of a Right to Purchase a Building: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Purchase-Building-Taxscan.jpg "Sec 50C not applicable in Case of a Right to Purchase a Building: ITAT [Read Order]")
![No Deemed Dividend If Assessee is not a Shareholder in Payer Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Deemed-Dividends-Taxscan.jpg "No Deemed Dividend If Assessee is not a Shareholder in Payer Company: ITAT [Read Order]")