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 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]")
ITAT Delhi Drops Tax Appeal as LiuGong India Opts for Relief under Vivad Se Vishwas Scheme [Read Order]
In a recent ruling, the Income Tax Appellate Tribunal (ITAT), Delhi Bench dismissed an appeal after the appellant opted for the Direct Tax Vivad se...
![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![Relief to GAIL: ITAT Dismisses Appeal as Withdrawn After Opting for Vivad Se Vishwas Scheme [Read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]](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"Relief to GAIL: ITAT Dismisses Appeal as Withdrawn After Opting for Vivad Se Vishwas Scheme [Read Order]")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]](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]")
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 Assessing Officer ( AO ) under Section 153A of the Income...
![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]")
![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]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) set aside a penalty of ₹3,50,000 imposed under Section 271D of the Income Tax Act. The Deputy Commissioner of Income Tax (DCIT) initially...
![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]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) directed the inclusion of Magma Advisory Services Ltd. as a comparable, rejecting its exclusion based on negative cash flow. Honda R & D...
![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]")