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
![Cess Collected under BOCW Act is Taxable Income, not a Grant, Despite Section 12A Registration: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-Cess-Collection-Cess-on-Income-Tax-TAXSCAN.jpg "Cess Collected under BOCW Act is Taxable Income, not a Grant, Despite Section 12A Registration: ITAT [Read Order]")
Cess Collected under BOCW Act is Taxable Income, not a Grant, Despite Section 12A Registration: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) denied tax exemption for cess collected under the Building and Other Construction Work Act,...
![ITAT allows Foreign Tax Credit despite Delayed Filing of Form No. 67, Rules Income Tax Rule 128(9) Directory, not Mandatory [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Delhi-Foreign-Tax-Credit-Foreign-Tax-Credit-Filing-Foreign-Tax-Credit-Delayed-Filing-ITAT-Foreign-Tax-Credit-taxscan.jpg "ITAT allows Foreign Tax Credit despite Delayed Filing of Form No. 67, Rules Income Tax Rule 128(9) Directory, not Mandatory [Read Order]")
![Failure to Explain Unexplained Credits of Rs. 11 Cr due to Covid-19: ITAT remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-ITAT-Covid-19-tax-issues-unexplained-cash-credit-section-68-TAXSCAN.jpeg "Failure to Explain Unexplained Credits of Rs. 11 Cr due to Covid-19: ITAT remands Matter [Read Order]")
![CIT(A)s Non-Speaking Order denies Assessee Fair Hearing: ITAT directs Reassessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-Delhi-ITAT-CITA-Income-Tax-Appellate-Tribunal-Commissioner-of-Income-Tax-Directs-Reassessment-Fair-Hearing-ITAT-NEWS-TAXSCAN.jpg "CIT(A)s Non-Speaking Order denies Assessee Fair Hearing: ITAT directs Reassessment [Read Order]")
No Incriminating Evidence Found in Search, Unexplained Cash Credit Declared Invalid: ITAT upholds CIT (A) Order [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) upheld the order of the Commissioner of Income Tax (Appeals) [CIT(A)], stating that no incriminating evidence was found during the...
![No Incriminating Evidence Found in Search, Unexplained Cash Credit Declared Invalid: ITAT upholds CIT (A) Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-Commissioner-of-Income-Tax-Cash-Credit-Unexplained-Cash-Credit-TAXSCAN.jpg "No Incriminating Evidence Found in Search, Unexplained Cash Credit Declared Invalid: ITAT upholds CIT (A) Order [Read Order]")
Search Assessment shall be Computed u/s 153 of Income Tax, not u/s 147: ITAT quashes Assessment order [Read Order]
In a recent ruling, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) quashed the assessment order, clarifying that the both the Assessing Officer and Commissioner of Income Tax (Appeals)...
![Search Assessment shall be Computed u/s 153 of Income Tax, not u/s 147: ITAT quashes Assessment order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-Delhi-ITAT-under-Section-147-of-the-Income-Tax-Act-Income-Tax-Act-Income-Tax-Appellate-Tribunal-Commissioner-of-Income-Tax-Assessing-Officer-TAXSCAN.jpg "Search Assessment shall be Computed u/s 153 of Income Tax, not u/s 147: ITAT quashes Assessment order [Read Order]")
Overreach beyond Limited Scrutiny Jurisdiction: ITAT quashes PCIT’s Order u/s 263 of Income Tax Act [Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) recently quashed an order passed under section 263 of the Income Tax Act 1961 ( ITAT )Â by the Principal Commisioner of Income Tax ( PCIT )...
![Overreach beyond Limited Scrutiny Jurisdiction: ITAT quashes PCIT’s Order u/s 263 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Overreach-Limited-Scrutiny-Jurisdiction-ITAT-PCITs-Order-Income-Tax-Act-taxscan.jpg "Overreach beyond Limited Scrutiny Jurisdiction: ITAT quashes PCIT’s Order u/s 263 of Income Tax Act [Read Order]")
![AO cannot issue Reassessment Notice: ITAT quashes Order u/s 147 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-ITAT-Income-Tax-under-ITAT-Income-Tax-Reassessment-TAXSCAN.jpeg "AO cannot issue Reassessment Notice: ITAT quashes Order u/s 147 of Income Tax Act [Read Order]")
Re-Opening of Assessment by AO u/s 147 of Income Tax Act is Illegal and unjustified due to Unprocessed Original Return: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) quashed the assessment, holding that the re-opening of the assessment under Section 147 of Income Tax Act,1961 was illegal.The Tribunal's...
![Re-Opening of Assessment by AO u/s 147 of Income Tax Act is Illegal and unjustified due to Unprocessed Original Return: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-Appellate-Tribunal-ITAT-Income-Tax-Act-Income-Tax-Section-147-of-Income-Tax-Act-Re-Opening-of-Assessment-ITAT-Delhi-taxscan.webp "Re-Opening of Assessment by AO u/s 147 of Income Tax Act is Illegal and unjustified due to Unprocessed Original Return: ITAT [Read Order]")
Justice Should Not only be Done but also Appears to be Done: ITAT Remands Disallowance of Purchases Matter to AO for Verification [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) remanded the disallowance of purchases matter back to the file of the assessing officer for verification ensuring justice should not...
![Justice Should Not only be Done but also Appears to be Done: ITAT Remands Disallowance of Purchases Matter to AO for Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-Disallowance-of-Purchases-AO-assessing-officer-Justice-Appears-itat-about-Disallowance-of-Purchases-itat-on-Disallowance-of-Purchases-Disallowance-purchase-Verification-by-ao-taxscan.jpg "Justice Should Not only be Done but also Appears to be Done: ITAT Remands Disallowance of Purchases Matter to AO for Verification [Read Order]")
Relief to EY: ITAT rules Reimbursement of Secondment Charges not FTS under Article 12 of India-USA DTAA [Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) recently in a case ruled that reimbursement of secondment charges are not Fee For Technical Services ( FTS ) under Article 12 of India -USA...
![Relief to EY: ITAT rules Reimbursement of Secondment Charges not FTS under Article 12 of India-USA DTAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/income-Tax-ITAT-ITAT-Rules-India-USA-DTAA-EY-under-ITAT-TAXSCAN.jpg "Relief to EY: ITAT rules Reimbursement of Secondment Charges not FTS under Article 12 of India-USA DTAA [Read Order]")