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
![Genuineness and Creditworthiness of Loans: ITAT Directs AO to Reassess Documents and Decide Matter Accordingly [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Genuineness-and-Creditworthiness-of-Loans-Creditworthiness-of-Loans-Loans-ITAT-ITAT-Directs-Reassess-Documents-Decide-Matter-Accordingly-taxscan.jpg "Genuineness and Creditworthiness of Loans: ITAT Directs AO to Reassess Documents and Decide Matter Accordingly [Read Order]")
Genuineness and Creditworthiness of Loans: ITAT Directs AO to Reassess Documents and Decide Matter Accordingly [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) directed the Assessing Officer (AO) to reassess documents and decide the matter accordingly...
![Thomson Presss Disallowance of Export Income Deductions u/s 10B: ITAT directs AO to Reverify and Recompute Deductions [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Thomson-Press-Disallowance-of-Export-Income-Deductions-Export-Income-Deductions-ITAT-ITAT-Directs-Reverify-and-Recompute-Deductions-taxscan.jpg "Thomson Presss Disallowance of Export Income Deductions u/s 10B: ITAT directs AO to Reverify and Recompute Deductions [Read Order]")
![Denial of S.80P(2)(d) Deduction on Interest Income: ITAT Grants Deduction for Cooperative Banks and Savings Accounts [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Deduction-on-Interest-Income.jpg "Denial of S.80P(2)(d) Deduction on Interest Income: ITAT Grants Deduction for Cooperative Banks and Savings Accounts [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.jpg "₹26.35 Lakh Addition on Cash Deposits during Demonetization: ITAT Orders Deletion [Read Order]")
![Data from NIDB cannot be Basis for Enhancement of Value under Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Data-from-NIDB-NIDB-Basis-for-Enhancement-Enhancement-of-Value-under-Customs-Act-Customs-Act-CESTAT-taxscan.jpg "Data from NIDB cannot be Basis for Enhancement of Value under Customs Act: CESTAT [Read Order]")
Reopening of Assessment u/s 147: ITAT upholds CIT(A) Decision, Finds Reassessment Beyond Jurisdiction [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT)Â upheld the Commissioner of Income Tax(Appeals)[CIT(A)] decision in deleting the additions made under section 68 of Income Tax Act,1961,...
![Reopening of Assessment u/s 147: ITAT upholds CIT(A) Decision, Finds Reassessment Beyond Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Reopening-of-Assessment-Assessment-Section-147-ITAT-ITAT-Upholds-CITA-CITA-Decision-Reassessment-Jurisdiction-taxscan.jpg "Reopening of Assessment u/s 147: ITAT upholds CIT(A) Decision, Finds Reassessment Beyond Jurisdiction [Read Order]")
Late Filing of Form 10B for Exemption Claim u/s 11: ITAT Allows Claim Based on Submission Before Assessment Completion [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) allowed the claim for exemption under section 11 of Income Tax Act,1961, despite the late filing of Form 10B, as the form was submitted before...
![Late Filing of Form 10B for Exemption Claim u/s 11: ITAT Allows Claim Based on Submission Before Assessment Completion [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Form-10B.jpg "Late Filing of Form 10B for Exemption Claim u/s 11: ITAT Allows Claim Based on Submission Before Assessment Completion [Read Order]")
AO cannot Initiate Reassessment Proceedings during Pending Rectification Proceedings: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) held that the Assessing Officer ( AO ) cannot initiate reassessment proceedings under section 148 of Income Tax Act,1961 while rectification...
![AO cannot Initiate Reassessment Proceedings during Pending Rectification Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Rectification-Proceedings-ITAT-AO-taxscan.jpg "AO cannot Initiate Reassessment Proceedings during Pending Rectification Proceedings: ITAT [Read Order]")
ITAT Sets Aside Ex-Parte Orders, Restores Assessee’s Appeal for Fresh Hearing on Unexplained Deposits and Penalty [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench has set aside ex-parte orders passed by the Commissioner of Income Tax (Appeals) [CIT(A)] in the case of Siddharth Sharma for the assessment year...
![ITAT Sets Aside Ex-Parte Orders, Restores Assessee’s Appeal for Fresh Hearing on Unexplained Deposits and Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ITAT-Delhi-ITAT-Sets-Aside-Ex-Parte-Orders-TAXSCAN.jpg "ITAT Sets Aside Ex-Parte Orders, Restores Assessee’s Appeal for Fresh Hearing on Unexplained Deposits and Penalty [Read Order]")
![ITAT Delhi Drops Tax Appeal as LiuGong India Opts for Relief under Vivad Se Vishwas Scheme [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ITAT-Delhi-Vivad-Se-Vishwas-Scheme-TAXSCAN.jpg "ITAT Delhi Drops Tax Appeal as LiuGong India Opts for Relief under Vivad Se Vishwas Scheme [Read Order]")
![No Service Tax on Freight & Cartage Expenses under GTA Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/No-Service-Tax-Service-Tax-No-Service-Tax-on-Freight-Cartage-Expenses-Freight-Cartage-Expenses-Freight-Cartage-Expenses-Under-GTA-Services-GTA-Services-CESTAT-taxscan.jpg "No Service Tax on Freight & Cartage Expenses under GTA Services: CESTAT [Read Order]")
Relief to GAIL: ITAT Dismisses Appeal as Withdrawn After Opting for Vivad Se Vishwas Scheme [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal dismissed GAIL India Limited's appeal as withdrawn after the company opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, for the assessment year...
![Relief to GAIL: ITAT Dismisses Appeal as Withdrawn After Opting for Vivad Se Vishwas Scheme [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Income-Tax-Vivad-Se-Vishwas-Scheme-Relief-to-GAIL-Taxscan.jpg "Relief to GAIL: ITAT Dismisses Appeal as Withdrawn After Opting for Vivad Se Vishwas Scheme [Read Order]")