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
![Income Tax Annual Digest 2024: ITAT Cases [Part 6]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Annual-Digest-2024-ITAT-Cases-ITAT-Rulings-in-2024-Taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 6]")
Income Tax Annual Digest 2024: ITAT Cases [Part 6]
This annual round-up analytically summarizes all the Income Tax related Orders of the Income Tax Appellate Tribunal (ITAT) Benches of India reported...
![Income Tax Annual Digest 2024: ITAT Cases [Part 2]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Income-Tax-Income-Tax-Annual-Digest-2024-Income-Tax-Digest-2024-TAXSCAN.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 2]")
![Interest on Compensation on Acquisition of Agricultural Land to be Treated as Income from Other Sources: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Delhi-Agricultural-Land-Agricultura-Taxscan.jpg "Interest on Compensation on Acquisition of Agricultural Land to be Treated as Income from Other Sources: ITAT [Read Order]")
![ITAT Dissects Gupt Daan Mystery: Unraveling unexplained Cash in Religious Trust Lockers [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Income-Tax-Appellate-Tribunal-ITAT-Delhi-ITAT-on-Gupt-Daan-mystery-taxscan.jpg "ITAT Dissects Gupt Daan Mystery: Unraveling unexplained Cash in Religious Trust Lockers [Read Order]")
![Non-Compliance of Section 153C Income Tax: ITAT quashes Issuance of Scrutiny Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Scrutiny-Notice-1.jpeg "Non-Compliance of Section 153C Income Tax: ITAT quashes Issuance of Scrutiny Notice [Read Order]")
Unexplained Cash Deposits u/s 69A: ITAT Reduces Addition to Rs. 2.5 Lakh due to Partial Explanation of Source [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) reduces addition to Rs. 2.5 Lakh for unexplained cash deposits under section 69A of Income Tax Act,1961, providing relief of Rs. 8.47 Lakh...
![Unexplained Cash Deposits u/s 69A: ITAT Reduces Addition to Rs. 2.5 Lakh due to Partial Explanation of Source [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Income-Tax-ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-Section-69A-of-Income-Tax-Act-TAXSCAN.jpg "Unexplained Cash Deposits u/s 69A: ITAT Reduces Addition to Rs. 2.5 Lakh due to Partial Explanation of Source [Read Order]")
ITAT Deletes ₹9,640 Deduction Disallowance for LIC Premiums after AO Accepts Additional Evidence [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT )deleted the ₹9,640 disallowance for Life Insurance Corporation of India ( LIC ) premium deduction after the Assessing Officer ( AO ) accepted...
![ITAT Deletes ₹9,640 Deduction Disallowance for LIC Premiums after AO Accepts Additional Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/itat-Deduction-Disallowance-LIC-Premiums-Additional-Evidence-income-tax-act-tax-assessment-tax-deduction-taxscan.jpg "ITAT Deletes ₹9,640 Deduction Disallowance for LIC Premiums after AO Accepts Additional Evidence [Read Order]")
![Disallowance of Indexed Construction Costs for Lack of Evidence: ITAT allows 50% as Reasonable Estimate [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Delhi-Reasonable-Estimate-Lack-of-Evidence-Evidence-Disallowance-of-Indexed-Construction-Costs-taxscan.jpg "Disallowance of Indexed Construction Costs for Lack of Evidence: ITAT allows 50% as Reasonable Estimate [Read Order]")
Reopening of Assessment invalid due to Inconsistency in Reasons and Addition: ITAT quashes Reassessment [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) quashed the reassessment proceedings due to inconsistency between the reasons for reopening and the addition made. Bhawani Castings P....
![Reopening of Assessment invalid due to Inconsistency in Reasons and Addition: ITAT quashes Reassessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-ITAT-assessment-reopening-invalid-case-TAXSCAN.jpg "Reopening of Assessment invalid due to Inconsistency in Reasons and Addition: ITAT quashes Reassessment [Read Order]")
![Inadequate Decision by CIT(A) on Rs. 11.45 Lacs Unexplained Money Addition: ITAT Remits Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-Unexplained-Money-Commissioner-of-Income-TaxAppeals-taxscan.jpg "Inadequate Decision by CIT(A) on Rs. 11.45 Lacs Unexplained Money Addition: ITAT Remits Matter [Read Order]")
ITAT sets aside Re-Assessment Order, due to Lack of Opportunity of being Heard and Errors in Employer-Employee Contributions [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Delhi Bench, has directed the Assessing Officer (AO) and the Centralized Processing Centre ( CPC ), Bangalore, to re-examine a case due to lack of...
![ITAT sets aside Re-Assessment Order, due to Lack of Opportunity of being Heard and Errors in Employer-Employee Contributions [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/re-assessment-order-income-tax-itat-delhi-employer-employee-contributions-infotech-cpc.jpg "ITAT sets aside Re-Assessment Order, due to Lack of Opportunity of being Heard and Errors in Employer-Employee Contributions [Read Order]")
