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
![Ordinary Dunnage is Revenue Expenditure: ITAT Follows Earlier Rulings to Delete ₹1.11 Cr Addition for Central Warehousing Corporation [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2102067-ordinary-dunnage-revenue-expenditure-itat-central-warehousing-corporation-taxscan.webp "Ordinary Dunnage is Revenue Expenditure: ITAT Follows Earlier Rulings to Delete ₹1.11 Cr Addition for Central Warehousing Corporation [Read Order]")
Ordinary Dunnage is Revenue Expenditure: ITAT Follows Earlier Rulings to Delete ₹1.11 Cr Addition for Central Warehousing Corporation [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has ruled in favour of the Central Warehousing Corporation (CWC), holding that ...
![Absence of Recorded Satisfaction Invalidates Disallowance u/s 14A: ITAT rules in Favour of SICPA India [Read Order]](https://images.taxscan.in/h-upload/2025/11/02/250x150_2101657-absence-recorded-satisfaction-invalidates-disallowance-us-14a-itat-rules-favour-sicpa-india-txn.webp "Absence of Recorded Satisfaction Invalidates Disallowance u/s 14A: ITAT rules in Favour of SICPA India [Read Order]")
![CSR Expenditure Eligible for S. 80G Deduction if Supported by Donation Receipts and 80G Certificates: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/250x150_2101204-csr-expenditure-deduction-donation-receipts-itat-taxscan.webp "CSR Expenditure Eligible for S. 80G Deduction if Supported by Donation Receipts and 80G Certificates: ITAT [Read Order]")
![ITAT Treats ₹1.50 Crore Cash Addition as Business Turnover in Bullion Trader’s Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/250x150_2100494-itat-cash-addition-bullion-trader-case-taxscan.webp "ITAT Treats ₹1.50 Crore Cash Addition as Business Turnover in Bullion Trader’s Case [Read Order]")
“Trade Scheme Payments” to be Treated as Commission: ITAT Upholds PCIT’s Revision under Section 263 in Income Tax Case [Read Order]
The bench of the Income Tax Appellate Tribunal (ITAT), Delhi, upheld the Principal Commissioner of Income Tax’s (PCIT) revision order under Section 263 of the Income Tax Act, 1961, ruling that...
![“Trade Scheme Payments” to be Treated as Commission: ITAT Upholds PCIT’s Revision under Section 263 in Income Tax Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100179-revision-order-taxscan-2.webp "“Trade Scheme Payments” to be Treated as Commission: ITAT Upholds PCIT’s Revision under Section 263 in Income Tax Case [Read Order]")
Block Assessments Invalid Due to Defective Satisfaction Note: ITAT Quashes S.153C Proceedings in Income Tax Case [Read Order]
The bench of the Income Tax Appellate Tribunal (ITAT), Delhi examining the jurisdiction to frame search-based assessments under Section 153C of the IncomeTax Act, 1961, held that the initiation of...
![Block Assessments Invalid Due to Defective Satisfaction Note: ITAT Quashes S.153C Proceedings in Income Tax Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100172-itat-delhi-itat-quashes-income-tax-case-taxscan.webp "Block Assessments Invalid Due to Defective Satisfaction Note: ITAT Quashes S.153C Proceedings in Income Tax Case [Read Order]")
Auto Parts Maker’s Dies and Maintenance Expenses are Revenue in Nature: ITAT dismisses Revenue’s Appeal [Read Order]
The bench of the Income Tax Appellate Tribunal, Delhi, upheld the Commissioner ofIncome Tax (Appeals)’s [CIT(A)] decision that such expenses, incurred for model development and productivity...
![Auto Parts Maker’s Dies and Maintenance Expenses are Revenue in Nature: ITAT dismisses Revenue’s Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/500x300_2099649-auto-parts-maintenance-expenses-revenue-itat-taxscan.webp "Auto Parts Maker’s Dies and Maintenance Expenses are Revenue in Nature: ITAT dismisses Revenue’s Appeal [Read Order]")
Rs 1.90 Crore FDR Renewal Not a Fresh Investment: ITAT Upholds Deletion of Addition u/s 69 [Read Order]
The Delhi bench of Income Tax Appellate Tribunal deleted the addition of Rs 1.90 Crore under Section 69, observing that the amount was a renewal of earlier FDs made to secure bank guarantees and no...
![Rs 1.90 Crore FDR Renewal Not a Fresh Investment: ITAT Upholds Deletion of Addition u/s 69 [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/500x300_2099293-fdr-renewal-fresh-investment-itat-taxscan.webp "Rs 1.90 Crore FDR Renewal Not a Fresh Investment: ITAT Upholds Deletion of Addition u/s 69 [Read Order]")
Relief u/s 89(1) on Salary Arrears Already Rectified: ITAT Deletes Addition, Holds CIT(A)’s Observation on Interest Income Infructuous [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) deleted the addition since the relief under Section 89 (1) had already been granted via the AO’s rectification and held that the CIT(A)’s...
![Relief u/s 89(1) on Salary Arrears Already Rectified: ITAT Deletes Addition, Holds CIT(A)’s Observation on Interest Income Infructuous [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099042-interest-income-taxscan.webp "Relief u/s 89(1) on Salary Arrears Already Rectified: ITAT Deletes Addition, Holds CIT(A)’s Observation on Interest Income Infructuous [Read Order]")
Limited Scrutiny Assessment: ITAT Deletes Rs. 8.68 Lakh Presumptive Income Addition u/s 44AD, Holding AO Exceeded Jurisdiction [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) deleted Rs. 8.68 Lakh presumptive income addition under Section 44AD, holding that the AO exceeded its jurisdiction when the matter was only...
![Limited Scrutiny Assessment: ITAT Deletes Rs. 8.68 Lakh Presumptive Income Addition u/s 44AD, Holding AO Exceeded Jurisdiction [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099034-scrutiny-taxscan.webp "Limited Scrutiny Assessment: ITAT Deletes Rs. 8.68 Lakh Presumptive Income Addition u/s 44AD, Holding AO Exceeded Jurisdiction [Read Order]")