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
![Interest on Enhanced Compensation u/s 28 of Land Acquisition is Part of Total Compensation, Not Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Delhi-ITAT-case-on-land-acquisition-compensation-taxscan.jpg "Interest on Enhanced Compensation u/s 28 of Land Acquisition is Part of Total Compensation, Not Income: ITAT [Read Order]")
Interest on Enhanced Compensation u/s 28 of Land Acquisition is Part of Total Compensation, Not Income: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that interest on enhanced compensation awarded under Section 28 of the Land...
![Tax Effect of ₹54.04 Lakh Below CBDT’s 60 Lakh Limit: ITAT Dismisses Revenue’s Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/TAT-ITAT-Delhi-CBDT-ITAT-Dismisses-Revenue-Appeal-taxscan.jpg "Tax Effect of ₹54.04 Lakh Below CBDT’s 60 Lakh Limit: ITAT Dismisses Revenue’s Appeal [Read Order]")
![ITAT Upholds S.54F Deduction as Capital Gain Compliance Met on Time, Dismisses Revenue’s Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-Section-54F-of-Income-Tax-Act-TAXSCAN.jpg "ITAT Upholds S.54F Deduction as Capital Gain Compliance Met on Time, Dismisses Revenue’s Appeal [Read Order]")
![Assessee filed Form 10CCB before Completion of the 143(1) proceedings: ITAT allows Assessee’s Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Delhi-Form-10CCB-Assessees-appeal-Taxscan.jpg "Assessee filed Form 10CCB before Completion of the 143(1) proceedings: ITAT allows Assessee’s Appeal [Read Order]")
![Increase in Net Profit Rate to 6% After Book Rejection: ITAT Limits addition to ₹1 Lakh [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Increase-Net-Profit-Rate-6-After-Book-Rejection-ITAT-Limits-addition-taxscan.jpg "Increase in Net Profit Rate to 6% After Book Rejection: ITAT Limits addition to ₹1 Lakh [Read Order]")
![Taxability of Pre-Commencement Interest Income u/s 56: ITAT Restores Matter to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Interest-income.jpg "Taxability of Pre-Commencement Interest Income u/s 56: ITAT Restores Matter to CIT(A) [Read Order]")
![ITAT Weekly Round-Up [Feb 8th-Feb 14th,2025]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-Weekly-Round-Up-ITAT-Weekly-Round-Up-taxscan.jpg "ITAT Weekly Round-Up [Feb 8th-Feb 14th,2025]")
ITAT Upholds CIT(A)'s Deletion of ₹3.24 Crore Cash Sales Addition Post-Demonetization u/s 68 of Income Tax Act [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) upheld the Commissioner of Income Tax(Appeals)[CIT(A)]'s decision to delete the addition of ₹3.24 crore under Section 68 of Income Tax Act,...
![ITAT Upholds CIT(A)s Deletion of ₹3.24 Crore Cash Sales Addition Post-Demonetization u/s 68 of Income Tax Act [Read Order]](https://images.taxscan.in/h-upload/2025/06/03/500x300_2041092-itat-delhi-deletion-of-324-crore-cash-sales-addition-taxscan.webp "ITAT Upholds CIT(A)s Deletion of ₹3.24 Crore Cash Sales Addition Post-Demonetization u/s 68 of Income Tax Act [Read Order]")
ITAT deletes Addition of Rs. 25 Lakh as Unexplained Cash Credits, Finds Loan from Promoters Genuine [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) deleted the addition of Rs. 25 lakh as unexplained cash credits, ruling that the loan from the assessee's promoters was genuine. Mahadev...
![ITAT deletes Addition of Rs. 25 Lakh as Unexplained Cash Credits, Finds Loan from Promoters Genuine [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-Delhi-ITAT-Unexplained-Cash-Unexplained-Cash-Credits-Taxscan-1.jpg "ITAT deletes Addition of Rs. 25 Lakh as Unexplained Cash Credits, Finds Loan from Promoters Genuine [Read Order]")
CPC Adds Amount Already Included in Taxable Income: ITAT Deletes Erroneous ₹19,253 Double Addition [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) deleted an erroneous addition of Rs. 19,253 made by the Centralized Processing Center (CPC) after finding that the amount had already been...
![CPC Adds Amount Already Included in Taxable Income: ITAT Deletes Erroneous ₹19,253 Double Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Income-Tax.jpg "CPC Adds Amount Already Included in Taxable Income: ITAT Deletes Erroneous ₹19,253 Double Addition [Read Order]")
![ITAT Quashes Tax Additions due to Lack of Incriminating Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-Income-Tax-Section-153A-of-Income-Tax-Act-TAXSCAN.jpg "ITAT Quashes Tax Additions due to Lack of Incriminating Evidence [Read Order]")
ITAT Directs AO to Delete Rs. 41.47 Lakh Addition for Unexplained Property Investment After Verifying Source of Funds [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) directed the Assessing Officer (AO) to delete the addition of Rs. 41.47 lakh for unexplained property investment after verifying the source of...
![ITAT Directs AO to Delete Rs. 41.47 Lakh Addition for Unexplained Property Investment After Verifying Source of Funds [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-Directs-AO-Addition-Unexplained-Property-Investment-Verifying-Source-of-Funds-TAXSCAN.jpg "ITAT Directs AO to Delete Rs. 41.47 Lakh Addition for Unexplained Property Investment After Verifying Source of Funds [Read Order]")