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
![Exemption on Interest from Enhanced Compensation u/s 10(37): ITAT Rules It Taxable as Income from Other Sources [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Delhi.webp "Exemption on Interest from Enhanced Compensation u/s 10(37): ITAT Rules It Taxable as Income from Other Sources [Read Order]")
Exemption on Interest from Enhanced Compensation u/s 10(37): ITAT Rules It Taxable as Income from Other Sources [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) dismissed the claim for exemption on interest received from enhanced compensation for...
![Genuineness of Business Transaction Affirmed: ITAT Deletes Rs. 4.90 Lakh Addition for Directors Loan [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Delhi-ITAT-Unexplained-Cash-Unexplained-Cash-Credits-Taxscan-1.jpg "Genuineness of Business Transaction Affirmed: ITAT Deletes Rs. 4.90 Lakh Addition for Directors Loan [Read Order]")
![ITAT Orders Fresh Probe into Rs.50 Lakh Cash Robbery Case, Asks Department to Verify Farmers’ Claims [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-ITAT-Delhi-ITAT-Cash-Robbery-Case-TAXSCAN.jpg "ITAT Orders Fresh Probe into Rs.50 Lakh Cash Robbery Case, Asks Department to Verify Farmers’ Claims [Read Order]")
![ITAT Orders Re-Examination of Rs.83 Lakh Dispute for Shipping Firm, Cites Contingent Liability Error [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-ITAT-Delhi-ITAT-Orders-Re-examination-TAXSCAN.jpg "ITAT Orders Re-Examination of Rs.83 Lakh Dispute for Shipping Firm, Cites Contingent Liability Error [Read Order]")
![ITAT Grants Relief to Charitable Trust, Orders Fresh Hearing on Registration After Trust Deed Modifications [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-ITAT-Delhi-Relief-to-Charitable-Trust-TAXSCAN.jpg "ITAT Grants Relief to Charitable Trust, Orders Fresh Hearing on Registration After Trust Deed Modifications [Read Order]")
ITAT Sets Aside Additions, Asks AO to Re-examine Rs.2.5 Cr Loans & Rs.1.66 Cr Property Advances [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has directed a fresh assessment in the case of Shri Hemant Kumar, setting aside key additions made by the Assessing Officer for Assessment...
![ITAT Sets Aside Additions, Asks AO to Re-examine Rs.2.5 Cr Loans & Rs.1.66 Cr Property Advances [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Aside-AO-Re-examine-Loans-Property-Advances-TAXSCAN.jpg "ITAT Sets Aside Additions, Asks AO to Re-examine Rs.2.5 Cr Loans & Rs.1.66 Cr Property Advances [Read Order]")
ITAT Dismisses Revenue's Appeal, Sides With Assessee in Time-Barred 153C Assessment Case [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench has quashed a Rs.13.12 crore tax assessment against Delhi-based Dharampal Premchand Ltd, ruling the order was time-barred. The tribunal dismissed...
![ITAT Dismisses Revenues Appeal, Sides With Assessee in Time-Barred 153C Assessment Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Dismisses-Revenues-Appeal-Assessee-153C-Assessment-Case-TAXSCAN.jpg "ITAT Dismisses Revenues Appeal, Sides With Assessee in Time-Barred 153C Assessment Case [Read Order]")
![ITAT Quashes Tax Additions Against Couple, Rules Section 153C Satisfaction Invalid [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Income-Tax-Addition-ITAT-Quashes.jpg "ITAT Quashes Tax Additions Against Couple, Rules Section 153C Satisfaction Invalid [Read Order]")
ITAT Quashes Assessment in Wave Industries Case, Cites 'Mechanical Approval' u/s 153D [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has quashed the assessment order against Wave Industries Pvt. Ltd., holding that the approval granted under Section 153D of the Income Tax Act,...
![ITAT Quashes Assessment in Wave Industries Case, Cites Mechanical Approval u/s 153D [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Assessment-ITAT-taxscan.jpg "ITAT Quashes Assessment in Wave Industries Case, Cites Mechanical Approval u/s 153D [Read Order]")
ITAT Deletes Rs.96.62 Lakh Penalty, Rules Section 271(1)(c) Not Applicable on Estimated Additions [Read ORder]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench has deleted a penalty of Rs.96.62 lakh imposed on Delhi-based fabric trader Pawan Kumar Gupta, holding that concealment penalties under Section...
![ITAT Deletes Rs.96.62 Lakh Penalty, Rules Section 271(1)(c) Not Applicable on Estimated Additions [Read ORder]](https://www.taxscan.in/wp-content/uploads/2025/05/AO-incorrectly-already-disallowed-Penalty-ITAT-Penalty-prevent-Double-Addition-taxscan.jpg "ITAT Deletes Rs.96.62 Lakh Penalty, Rules Section 271(1)(c) Not Applicable on Estimated Additions [Read ORder]")
Reassessment Proceedings Initiated Without Documentary Evidence and Based on Borrowed Satisfaction: ITAT Quashes Proceedings [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ),quashed reassessment proceedings initiated without any documentary evidence and based solely on borrowed satisfaction. The...
![Reassessment Proceedings Initiated Without Documentary Evidence and Based on Borrowed Satisfaction: ITAT Quashes Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Reassessment-Proceedings-ITAT-ITAT-Quashes-taxscan.jpg "Reassessment Proceedings Initiated Without Documentary Evidence and Based on Borrowed Satisfaction: ITAT Quashes Proceedings [Read Order]")
![Non-Payment of Advance Tax Makes S.249(4)(b) of Income Tax Act Inapplicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Delhi.jpg "Non-Payment of Advance Tax Makes S.249(4)(b) of Income Tax Act Inapplicable: ITAT [Read Order]")