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
![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]")
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...
![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]](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]](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]")
Unexplained Investment Addition Over Co-Owner's Creditworthiness: ITAT Deletes It After Reassessment [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) deleted the unexplained investment addition of ₹33,92,975 after reassessment, holding that the co-owner's creditworthiness was accepted in her...
![Unexplained Investment Addition Over Co-Owners Creditworthiness: ITAT Deletes It After Reassessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Unexplained-Investment-Unexplained-Investment-Addition-Co-Owners-Creditworthiness-Creditworthiness-ITAT-ITAT-Deletes-It-After-Reassessment-taxscan.jpg "Unexplained Investment Addition Over Co-Owners Creditworthiness: ITAT Deletes It After Reassessment [Read Order]")
![AO Cannot Initiate Reassessment Proceedings During Pending Rectification Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ruling-AO-reassessment-Income-Tax-Act-taxscan.jpg "AO Cannot Initiate Reassessment Proceedings During Pending Rectification Proceedings: ITAT [Read Order]")
![Timely Application for Final Approval u/s 80G: ITAT Quashes CIT(E)’s Rejection [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Timely-Application-for-Final-Approval-Timely-Application-Final-Approval-Final-Approval-section-80G-ITAT-ITAT-Quashes-taxscan.jpg "Timely Application for Final Approval u/s 80G: ITAT Quashes CIT(E)’s Rejection [Read Order]")
Excise Duty Refund Under Industrial Promotion Scheme: ITAT Declares It Capital Receipt, Not Taxable [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) ruled that the excise duty refund received under the industrial promotion scheme in Gujarat's Kutch District was a capital receipt and not...
![Excise Duty Refund Under Industrial Promotion Scheme: ITAT Declares It Capital Receipt, Not Taxable [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/exicse-duty.jpg "Excise Duty Refund Under Industrial Promotion Scheme: ITAT Declares It Capital Receipt, Not Taxable [Read Order]")