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
![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]")
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...
![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]](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]](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]")
![ITAT Weekly Round-Up [Feb 22nd-Feb 28th,2025]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-Income-tax-news-income-tax-updates-income-tax-TAXSCAN.jpg "ITAT Weekly Round-Up [Feb 22nd-Feb 28th,2025]")
ITAT Dismisses Revenue’s Appeal, Rules S.14A Disallowance Not Applicable to Oriental Insurance [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) dismissed the Revenue’s appeal, affirming that Section 14A of the Income Tax Act, 1961, disallowance does not apply to Oriental Insurance Co....
![ITAT Dismisses Revenue’s Appeal, Rules S.14A Disallowance Not Applicable to Oriental Insurance [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ITAT-Delhi-Oriental-Insurance-case-updates-TAXSCAN.jpg "ITAT Dismisses Revenue’s Appeal, Rules S.14A Disallowance Not Applicable to Oriental Insurance [Read Order]")
Issuance of Demand Notice to Personal Guarantor u/r 7 of Personal Guarantors Rules not Amounts to Invocation of Guarantee: NCLAT [Read Order]
The National Company Law Appellate Tribunal (NCLAT) New Delhi bench has ruled that a Notice served to the personal guarantor under Rule 7 of the Insolvency and Bankruptcy (Application to Adjudicating...
![Issuance of Demand Notice to Personal Guarantor u/r 7 of Personal Guarantors Rules not Amounts to Invocation of Guarantee: NCLAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Issuance-of-Demand-Notice-Demand-Notice-Demand-Notice-to-Personal-Guarantor-Personal-Guarantor-Personal-Guarantors-Rules-NCLAT-taxscan.jpg "Issuance of Demand Notice to Personal Guarantor u/r 7 of Personal Guarantors Rules not Amounts to Invocation of Guarantee: NCLAT [Read Order]")
Relief to Make My Trip: ITAT Quashes Revision Order Noting AO's Proper Inquiry on ESOP Expenses [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) quashed the revision order issued by the Principal Commissioner of Income Tax (PCIT) against Make My Trip (India) Private Limited, ruling that...
![Relief to Make My Trip: ITAT Quashes Revision Order Noting AOs Proper Inquiry on ESOP Expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Make-my-Trip.jpg "Relief to Make My Trip: ITAT Quashes Revision Order Noting AOs Proper Inquiry on ESOP Expenses [Read Order]")
S. 56(2)(viib) of Income Tax does not Cover Holding-Subsidiary Share Transactions: ITAT quashes Revision Order against Oyo [Read Order]
In arecent ruling, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) has quashed the revision order passed under section 263 of the Income Tax Act, 1961 against Oyo holding that share...
![S. 56(2)(viib) of Income Tax does not Cover Holding-Subsidiary Share Transactions: ITAT quashes Revision Order against Oyo [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Section-562viib-of-Income-Tax-Income-Tax-Cover-Holding-Subsidiary-Share-Transactions-ITAT-ITAT-Quashes-Revision-Order-against-Oyo-taxscan.jpg "S. 56(2)(viib) of Income Tax does not Cover Holding-Subsidiary Share Transactions: ITAT quashes Revision Order against Oyo [Read Order]")