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
![Validity of Reassessment Based on AIR Information: ITAT Confirms AOs Decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Reassessment-Based-AIR-Information-ITAT-Confirms-AOs-Decision-TAXSCAN.jpg "Validity of Reassessment Based on AIR Information: ITAT Confirms AOs Decision [Read Order]")
Validity of Reassessment Based on AIR Information: ITAT Confirms AO's Decision [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) upheld the decision of the Assessing Officer (AO) regarding the validity of the reassessment...
![Disallowance of Rs. 3.15 Crore Expenses due to Insufficient Documentation: ITAT Upholds CIT(A) Decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-Expense-Disallowance-TAXSCAN.jpg "Disallowance of Rs. 3.15 Crore Expenses due to Insufficient Documentation: ITAT Upholds CIT(A) Decision [Read Order]")
![ITAT Upholds CIT(A)s Deletion of Rs. 6.8 crore Addition for Bogus Purchase due to Submission of Valid Proof [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/itat-itat-delhi-cita-Bogus-Purchase-Taxscan.jpg "ITAT Upholds CIT(A)s Deletion of Rs. 6.8 crore Addition for Bogus Purchase due to Submission of Valid Proof [Read Order]")
![ITAT Dismisses Revenues Appeal Due to Low Tax Effect Under CBDT Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/low-tax.jpg "ITAT Dismisses Revenues Appeal Due to Low Tax Effect Under CBDT Circular [Read Order]")
![Disallowance of ₹96.71 Lakh Foreign Exchange Loss on Import-Export Transactions Without Hedging: ITAT upholds CIT(A)’s Decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Disallowance-Foreign-Exchange-Loss-Foreign-Exchange-Import-Export-Transactions-ITAT-ITAT-Upholds-CITAs-Decision-CITA-taxscan.jpg "Disallowance of ₹96.71 Lakh Foreign Exchange Loss on Import-Export Transactions Without Hedging: ITAT upholds CIT(A)’s Decision [Read Order]")
![Bogus LTCG Addition of Rs. 1.49 Crore on Penny Stock: ITAT Upholds CIT(A) Decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-Income-Tax-Bogus-LTCG-Addition-Taxscan.jpg "Bogus LTCG Addition of Rs. 1.49 Crore on Penny Stock: ITAT Upholds CIT(A) Decision [Read Order]")
IT Support Payments Not Taxable as Fees for Technical Services Due to Failure of ‘Make Available’ Test Under India-UK DTAA: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) ruled that IT support service payments made by CPP Assistance Services Private Limited to its UK-based group entity do not qualify as Fees...
![IT Support Payments Not Taxable as Fees for Technical Services Due to Failure of ‘Make Available’ Test Under India-UK DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-India-UK-DTAA-Test-Under-India-UK-DTAA-taxscan.jpg "IT Support Payments Not Taxable as Fees for Technical Services Due to Failure of ‘Make Available’ Test Under India-UK DTAA: ITAT [Read Order]")
![ITAT quashes Search Assessment without lack of Proper Approval u/s 153D [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Assessment-ITAT-ITAT-quashe-taxscan.jpg "ITAT quashes Search Assessment without lack of Proper Approval u/s 153D [Read Order]")
Relief to Harry Potter Publisher: ITAT Remits Transfer Pricing and Corporate Tax matter to verify Confirmations and Explanations [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) recently remitted a matter regarding discrepancies in transfer pricing and corporate tax of UK-origin publishing giant Bloomsbury...
![Relief to Harry Potter Publisher: ITAT Remits Transfer Pricing and Corporate Tax matter to verify Confirmations and Explanations [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Delhi-Corporate-Tax-matter-Transfer-Pricing-and-Corporate-Tax-Transfer-Pricing-taxscan.jpg "Relief to Harry Potter Publisher: ITAT Remits Transfer Pricing and Corporate Tax matter to verify Confirmations and Explanations [Read Order]")
ITAT Rules Reassessment Invalid for Non-Application of Mind in Approval Process u/s 151 [Read Order]
In a recent case, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that reassessing the assessee’s account was invalid. The appeal was made against an order made by the Commissioner...
![ITAT Rules Reassessment Invalid for Non-Application of Mind in Approval Process u/s 151 [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Delhi-Approval-Process-Jurisdictional-Authority-Due-Application-of-Mind-Mechanistic-Approval-Legal-Precedent-Reopening-of-Assessment-Failure-to-Apply-Mind-Taxpayer-Rights-taxscan.jpg "ITAT Rules Reassessment Invalid for Non-Application of Mind in Approval Process u/s 151 [Read Order]")
ITAT Dismisses Revenue's Appeal on Cash Deposits and Cessation of Liabilities Due to Low Tax Effect [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) dismissed the Revenue's appeal concerning cash deposits and cessation of liabilities for the Assessment Year 2017-18, citing a low tax...
![ITAT Dismisses Revenues Appeal on Cash Deposits and Cessation of Liabilities Due to Low Tax Effect [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Delhi-Low-Tax-Effect-Liabilities-Due-Cash-Deposits-Taxscan.jpg "ITAT Dismisses Revenues Appeal on Cash Deposits and Cessation of Liabilities Due to Low Tax Effect [Read Order]")
![ITAT Dismisses Appeals as Withdrawn Under Direct Tax Vivad se Vishwas Scheme [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Delhi-Income-Tax-News-Appeals-Dismissed-by-ITAT-Taxscan.jpg "ITAT Dismisses Appeals as Withdrawn Under Direct Tax Vivad se Vishwas Scheme [Read Order]")