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
![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]")
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...
![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/2025/06/13/250x150_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]](https://images.taxscan.in/h-upload/2025/06/13/250x150_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]")
![ITAT Favors Micromax in ₹16 Cr FD Interest and Section 14A Dispute; Quashes Revision Order [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/250x150_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]")
Income Tax Dept cannot deviate from Stand Taken in Vodafone Case: ITAT Grants Relief to Bharti Airtel on Disallowance of Roaming Charges for Want of TDS [Read Order]
The Delhi Bench “A” of the Income Tax Appellate Tribunal (ITAT) recently granted relief to Bharti Airtel in a case involving the disallowance of Tax Deducted at Source (TDS), noting that the Income...
![Income Tax Dept cannot deviate from Stand Taken in Vodafone Case: ITAT Grants Relief to Bharti Airtel on Disallowance of Roaming Charges for Want of TDS [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/500x300_2043048-itat-itat-delhi-bharti-airtel-taxscan.webp "Income Tax Dept cannot deviate from Stand Taken in Vodafone Case: ITAT Grants Relief to Bharti Airtel on Disallowance of Roaming Charges for Want of TDS [Read Order]")
Belated Return Accepted Without Additions: ITAT Sets Aside S.270A Penalty for Under-Reporting [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) set aside the penalty imposed under Section 270A of Income Tax Act,1961, holding that there was no case of under-reporting when the belated ...
![Belated Return Accepted Without Additions: ITAT Sets Aside S.270A Penalty for Under-Reporting [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/500x300_2043032-itat-delhi-income-tax-penalty-s270a-taxscan.webp "Belated Return Accepted Without Additions: ITAT Sets Aside S.270A Penalty for Under-Reporting [Read Order]")
Depression & Father’s Death Lead ITAT to Grant Relief; ₹4.16Cr Demonetization Case Sent Back for Fresh Assessment [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench has granted relief in a ₹4.16 crore demonetization case, citing mental health struggles and family bereavement as valid reasons for procedural...
![Depression & Father’s Death Lead ITAT to Grant Relief; ₹4.16Cr Demonetization Case Sent Back for Fresh Assessment [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/500x300_2042916-itat-416cr-demonetization-taxscan.webp "Depression & Father’s Death Lead ITAT to Grant Relief; ₹4.16Cr Demonetization Case Sent Back for Fresh Assessment [Read Order]")
Relief for Coursera: ITAT Rules Receipts Not Taxable as Royalty or FTS Under India-USA DTAA [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) granted relief to Coursera Inc. by holding that receipts earned from providing access to online educational courses were not taxable as ...
![Relief for Coursera: ITAT Rules Receipts Not Taxable as Royalty or FTS Under India-USA DTAA [Read Order]](https://images.taxscan.in/h-upload/2025/06/05/500x300_2041340-itat-itat-delhi-coursera-taxscan.webp "Relief for Coursera: ITAT Rules Receipts Not Taxable as Royalty or FTS Under India-USA DTAA [Read Order]")
ITAT Rules Delhi Benches Lack Jurisdiction Over Sahara India Appeals and COs Due to AO’s Location [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) ruled that it lacks jurisdiction over appeals and cross objections related to Sahara India due to the Assessing Officers’(AO) location. ...
![ITAT Rules Delhi Benches Lack Jurisdiction Over Sahara India Appeals and COs Due to AO’s Location [Read Order]](https://images.taxscan.in/h-upload/2025/06/05/500x300_2041325-sahara.webp "ITAT Rules Delhi Benches Lack Jurisdiction Over Sahara India Appeals and COs Due to AO’s Location [Read Order]")