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 quashes Assessment over Lack of Independent Verification in S.153D Approval [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-Assessment-over-Lack-Verification-S.153D-Approval-taxscan.jpg "ITAT quashes Assessment over Lack of Independent Verification in S.153D Approval [Read Order]")
ITAT quashes Assessment over Lack of Independent Verification in S.153D Approval [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) quashed the assessment against the assessee, holding that the approval granted under Section...
![Pendants Labeled as Jewelry Not Exempted from Excise Duty as it Cannot be Distinguished on Purity of Gold: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Pendants-Jewelry-Not-Exempted-from-Excise-Duty-Excise-Duty-Jewelry-Distinguished-on-Purity-of-Gold-Purity-of-Gold-CESTAT-taxscan.jpg "Pendants Labeled as Jewelry Not Exempted from Excise Duty as it Cannot be Distinguished on Purity of Gold: CESTAT [Read Order]")
![Mechanical Approval u/s 153D: ITAT quashes Assessment for Lack of Application of Mind [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Mechanical-ITAT-Assessment-Application-of-Mind-taxscan.jpg "Mechanical Approval u/s 153D: ITAT quashes Assessment for Lack of Application of Mind [Read Order]")
![ITAT Quashes PCITs Order u/s 263 Against Bharti Airtel, Holds Interest and Penalty on License Fee as Revenue Expenditure [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ruling-PCIT-order-Bharti-Airtel-tax-taxscan.jpg "ITAT Quashes PCITs Order u/s 263 Against Bharti Airtel, Holds Interest and Penalty on License Fee as Revenue Expenditure [Read Order]")
![Failure to Claim TDS Credit in Return: ITAT Upholds CIT(A) Decision to Allow Credit after Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ITAT-Delhi-TDS-Credit-Failure-to-claim-TDS-credit-TAXSCAN.jpg "Failure to Claim TDS Credit in Return: ITAT Upholds CIT(A) Decision to Allow Credit after Verification [Read Order]")
Estimation of Gross Profit Rate and Unverifiable Purchases: ITAT Upholds CIT(A)'s Decision to Limit GP to 1% [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the Commissioner of Income Tax(Appeals)[CIT(A)]'s decision to limit the gross profit ( GP ) rate to 1% for the Assessment Year...
![Estimation of Gross Profit Rate and Unverifiable Purchases: ITAT Upholds CIT(A)s Decision to Limit GP to 1% [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Unverifiable-Purchases-ITAT-Gross-Profit-Rate-taxscan.jpg "Estimation of Gross Profit Rate and Unverifiable Purchases: ITAT Upholds CIT(A)s Decision to Limit GP to 1% [Read Order]")
![Non-Prosecution of Appeal Due to Non-Issuance of Notices: ITAT Remits Matter to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/notices.jpg "Non-Prosecution of Appeal Due to Non-Issuance of Notices: ITAT Remits Matter to AO [Read Order]")
ITAT Favours JCB India: Rejects Arbitrary Royalty Adjustments, Directs TPO to Follow Advance Pricing Agreement Standards [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT)set aside an arbitrary transfer pricing adjustment on royalty payments and directed the Transfer Pricing Officer (TPO) to align with the...
![ITAT Favours JCB India: Rejects Arbitrary Royalty Adjustments, Directs TPO to Follow Advance Pricing Agreement Standards [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-JCB-India-Rejects-Arbitrary-Royalty-Adjustments-Directs-TPO-Advance-Pricing-Agreement-Standards-taxscan.jpg "ITAT Favours JCB India: Rejects Arbitrary Royalty Adjustments, Directs TPO to Follow Advance Pricing Agreement Standards [Read Order]")
![Excise Duty not leviable by Student Almanac and Teacher Planner: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Excise-Duty-Excise-Duty-not-leviable-Student-Almanac-and-Teacher-Planner-Student-Almanac-Teacher-Planner-CESTAT-taxscan.jpg "Excise Duty not leviable by Student Almanac and Teacher Planner: CESTAT [Read Order]")
Relief to Kapil Dev: ITAT Exempts Former Captain Income Tax on ₹1.5 Crore One-Time Benefit Awarded by BCCI [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) recently granted relief to former Indian cricket captain Kapil Dev, ruling that the ₹1.5 crore he received as a one-time benefit from the...
![Relief to Kapil Dev: ITAT Exempts Former Captain Income Tax on ₹1.5 Crore One-Time Benefit Awarded by BCCI [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Captain-Kapil-Dev-BCCI-Relief-to-Kapil-Dev-taxscan.jpg "Relief to Kapil Dev: ITAT Exempts Former Captain Income Tax on ₹1.5 Crore One-Time Benefit Awarded by BCCI [Read Order]")
![₹26.35 Lakh Addition on Cash Deposits during Demonetization: ITAT Orders Deletion [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ITAT-Delhi-Cash-Deposits-during-Demonetization-TAXSCAN-1.jpg "₹26.35 Lakh Addition on Cash Deposits during Demonetization: ITAT Orders Deletion [Read Order]")
Reassessment Initiated on Incorrect Jurisdiction and Mechanical Approval: ITAT quashes Proceedings [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) quashed the reassessment proceedings initiated under Section 147, citing incorrect jurisdiction and mechanical approval under Section 151 of...
![Reassessment Initiated on Incorrect Jurisdiction and Mechanical Approval: ITAT quashes Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Reassessment-quashed-Section-147-ITA-Incorrect-jurisdiction-taxscan.jpg "Reassessment Initiated on Incorrect Jurisdiction and Mechanical Approval: ITAT quashes Proceedings [Read Order]")