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
![Mistake of Sending Notice in the Name of Deceased Assessee cannot be Cured by invoking s. 292B: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Notice-Taxscan.jpg "Mistake of Sending Notice in the Name of Deceased Assessee cannot be Cured by invoking s. 292B: ITAT [Read Order]")
Mistake of Sending Notice in the Name of Deceased Assessee cannot be Cured by invoking s. 292B: ITAT [Read Order]
Delhi bench of Income Tax Appellate Tribunal (ITAT) in its recent order proclaimed that the mistake of sending notice in the name of deceased assessee...
![Revisional Assessment u/s 263 not valid without hearing Contentions of Assesse: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Kolkata-TaxScan.jpg "Revisional Assessment u/s 263 not valid without hearing Contentions of Assesse: ITAT Delhi [Read Order]")
![ITAT Confirms Denial of Exemption to Trust in the absence of Mandatory Registration u/s 12AA [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Trust-Taxscan.jpg "ITAT Confirms Denial of Exemption to Trust in the absence of Mandatory Registration u/s 12AA [Read Order]")
![Advance given by a Company to Its Director for Sale of Land is not Deemed Dividend: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Deemed-Dividends-Taxscan.jpg "Advance given by a Company to Its Director for Sale of Land is not Deemed Dividend: ITAT [Read Order]")
![ITAT Confirms Addition since Assessee Received Rent in Cash to avoid Tax Liability [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/03/Rental-Income-Taxscan.jpg "ITAT Confirms Addition since Assessee Received Rent in Cash to avoid Tax Liability [Read Order]")
Non-Disposal of Objections by the AO through a Separate Speaking Order would make Re-Assessment Invalid: ITAT [Read Order]
Delhi bench of Income Tax Appellate Tribunal (ITAT) has recently held that re-opening of assessment under section 147/148 of the Income Tax Act, 1961 is invalid when the assessing Officer has not...
![Non-Disposal of Objections by the AO through a Separate Speaking Order would make Re-Assessment Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/Assessment-Taxscan.jpg "Non-Disposal of Objections by the AO through a Separate Speaking Order would make Re-Assessment Invalid: ITAT [Read Order]")
Assessment u/s 153C is without Jurisdiction When Documents Seized is not belonged to the Assessee: ITAT [Read Order]
While dismissing the appeal filed by the revenue the Delhi bench of Income Tax Appellate Tribunal (ITAT) recently held that assessment under Section 153C of the Income Tax Act without jurisdiction...
Payment of Arbitration Award not part of Cost Base for Margin Calculation: ITAT Follows Rule of Consistency in Hyundai’s Case [Read Order]
ITAT Delhi, last week held that the transaction of making payment of Rs.95,50,31,150/- (on account of arbitral award) by Hyundai Rotem Company to the DMRC made on behalf of its AE would not part of...
![Payment of Arbitration Award not part of Cost Base for Margin Calculation: ITAT Follows Rule of Consistency in Hyundai’s Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Hyundai-Rotem-Taxscan.jpg "Payment of Arbitration Award not part of Cost Base for Margin Calculation: ITAT Follows Rule of Consistency in Hyundai’s Case [Read Order]")
![Penalty can’t be Levied for Applying Deemed Provisions of Sec 50C: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/12/No-Penalty-Taxscan.jpg "Penalty can’t be Levied for Applying Deemed Provisions of Sec 50C: ITAT [Read Order]")
ITAT allows Expenditure by Company for Travelling Expenses incurred on behalf of its Associated Companies [Read Order]
While dismissing the appeal of revenue, the New Delhi bench of Income Tax Appellate Tribunal in its recent order allowed a claim of expenditure by a Company for travelling expenses incurred on behalf...
![ITAT allows Expenditure by Company for Travelling Expenses incurred on behalf of its Associated Companies [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Travelling-Expenses-Taxscan.jpg "ITAT allows Expenditure by Company for Travelling Expenses incurred on behalf of its Associated Companies [Read Order]")