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 dismisses Appeals, Sustains Additions for Unexplained items Found During Search, Citing Evidentiary Value [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-Unexplained-Items-Citing-Evidentiary-Value-taxscan.jpg "ITAT dismisses Appeals, Sustains Additions for Unexplained items Found During Search, Citing Evidentiary Value [Read Order]")
ITAT dismisses Appeals, Sustains Additions for Unexplained items Found During Search, Citing Evidentiary Value [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) Delhi Bench has dismissed the appeals filed by two companies and upheld the additions made by the...
![CBDT Circular Leads to Dismissal of Revenues Appeal: ITAT upholds Threshold Limit [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/CBDT-Circular-Leads-Dismissal-Revenues-Appeal-ITAT-Threshold-Limit-taxscan.jpg "CBDT Circular Leads to Dismissal of Revenues Appeal: ITAT upholds Threshold Limit [Read Order]")
![ITAT Deletes Penalty u/s 271D: Penalty Held Invalid as Section 153C Assessment Quashed due to Lack of Incriminating Material [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Deletes-Penalty-Penalty-Held-Invalid-Section-153C-Assessment-Quashed-Assessment-Quashed-due-Lack-of-Incriminating-Material-taxscan.jpg "ITAT Deletes Penalty u/s 271D: Penalty Held Invalid as Section 153C Assessment Quashed due to Lack of Incriminating Material [Read Order]")
![ITAT Directs Inclusion of Magma Advisory Services as Comparable, Rejects Exclusion Based on Negative Cash Flow [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-site-img-4.jpg "ITAT Directs Inclusion of Magma Advisory Services as Comparable, Rejects Exclusion Based on Negative Cash Flow [Read Order]")
![Interest on Enhanced Compensation u/s 28 of Land Acquisition is Part of Total Compensation, Not Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Delhi-ITAT-case-on-land-acquisition-compensation-taxscan.jpg "Interest on Enhanced Compensation u/s 28 of Land Acquisition is Part of Total Compensation, Not Income: ITAT [Read Order]")
Tax Effect of ₹54.04 Lakh Below CBDT’s 60 Lakh Limit: ITAT Dismisses Revenue’s Appeal [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) dismissed the Revenue’s appeal, noting that the tax effect of ₹54.04 lakh was below the ₹60 lakh threshold set by Central Board of Direct...
![Tax Effect of ₹54.04 Lakh Below CBDT’s 60 Lakh Limit: ITAT Dismisses Revenue’s Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/TAT-ITAT-Delhi-CBDT-ITAT-Dismisses-Revenue-Appeal-taxscan.jpg "Tax Effect of ₹54.04 Lakh Below CBDT’s 60 Lakh Limit: ITAT Dismisses Revenue’s Appeal [Read Order]")
ITAT Upholds S.54F Deduction as Capital Gain Compliance Met on Time, Dismisses Revenue’s Appeal [Read Order]
The Delhi Income Tax Appellate Tribunal ( ITAT ) has upheld the deduction claimed under Section 54F of the Income Tax Act, 1961, and dismissed the appeal filed by the department. The issue in this...
![ITAT Upholds S.54F Deduction as Capital Gain Compliance Met on Time, Dismisses Revenue’s Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-Section-54F-of-Income-Tax-Act-TAXSCAN.jpg "ITAT Upholds S.54F Deduction as Capital Gain Compliance Met on Time, Dismisses Revenue’s Appeal [Read Order]")
Assessee filed Form 10CCB before Completion of the 143(1) proceedings: ITAT allows Assessee’s Appeal [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) allowed the assessee’s appeal, noting that the assessee had filed Form 10CCB before the completion of the proceedings under Section 143(1)...
![Assessee filed Form 10CCB before Completion of the 143(1) proceedings: ITAT allows Assessee’s Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Delhi-Form-10CCB-Assessees-appeal-Taxscan.jpg "Assessee filed Form 10CCB before Completion of the 143(1) proceedings: ITAT allows Assessee’s Appeal [Read Order]")
![Increase in Net Profit Rate to 6% After Book Rejection: ITAT Limits addition to ₹1 Lakh [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Increase-Net-Profit-Rate-6-After-Book-Rejection-ITAT-Limits-addition-taxscan.jpg "Increase in Net Profit Rate to 6% After Book Rejection: ITAT Limits addition to ₹1 Lakh [Read Order]")
![Taxability of Pre-Commencement Interest Income u/s 56: ITAT Restores Matter to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Interest-income.jpg "Taxability of Pre-Commencement Interest Income u/s 56: ITAT Restores Matter to CIT(A) [Read Order]")
![ITAT Weekly Round-Up [Feb 8th-Feb 14th,2025]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-Weekly-Round-Up-ITAT-Weekly-Round-Up-taxscan.jpg "ITAT Weekly Round-Up [Feb 8th-Feb 14th,2025]")
ITAT Upholds CIT(A)'s Deletion of ₹3.24 Crore Cash Sales Addition Post-Demonetization u/s 68 of Income Tax Act [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) upheld the Commissioner of Income Tax(Appeals)[CIT(A)]'s decision to delete the addition of ₹3.24 crore under Section 68 of Income Tax Act,...
![ITAT Upholds CIT(A)s Deletion of ₹3.24 Crore Cash Sales Addition Post-Demonetization u/s 68 of Income Tax Act [Read Order]](https://images.taxscan.in/h-upload/2025/06/03/500x300_2041092-itat-delhi-deletion-of-324-crore-cash-sales-addition-taxscan.webp "ITAT Upholds CIT(A)s Deletion of ₹3.24 Crore Cash Sales Addition Post-Demonetization u/s 68 of Income Tax Act [Read Order]")