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
![An Omnibus Notice suffers from vice of vagueness’: ITAT invalidates Ambiguous Penalty Notice u/s 271(1)(c) of Income Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/An-Omnibus-Notice-vice-of-vagueness-ITAT-Ambiguous-Penalty-Notice-Income-Tax-taxscan.jpg "An Omnibus Notice suffers from vice of vagueness’: ITAT invalidates Ambiguous Penalty Notice u/s 271(1)(c) of Income Tax [Read Order]")
'An Omnibus Notice suffers from vice of vagueness’: ITAT invalidates Ambiguous Penalty Notice u/s 271(1)(c) of Income Tax [Read Order]
In a recent ruling, the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) invalidated an ambiguous penalty notice under Section 271(1)(c) of...
![AO’s Mistaken Presumption of Personal Expenditure instead of Personnel Expenditure: ITAT deletes Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/AO-Mistaken-Presumption-Personal-Expenditure-Personnel-Expenditure-ITAT-Disallowance-taxscan.jpg "AO’s Mistaken Presumption of Personal Expenditure instead of Personnel Expenditure: ITAT deletes Disallowance [Read Order]")
![Treatment of Interest on Noida Land Acquisition Compensation under Dispute: ITAT directs AO to Consider Matter Afresh [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-Delhi-Income-Tax-Interest-on-Compensation-taxscan.jpg "Treatment of Interest on Noida Land Acquisition Compensation under Dispute: ITAT directs AO to Consider Matter Afresh [Read Order]")
![No Incriminating Evidence found for Rs. 14.3 Cr Addition: ITAT dismisses Revenues Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/TAT-Income-Tax-Appellate-Tribunal-ITAT-Delhi-No-Incriminating-Evidence-ITAT-dismisses-Revenues-Appeal-taxscan.jpg "No Incriminating Evidence found for Rs. 14.3 Cr Addition: ITAT dismisses Revenues Appeal [Read Order]")
ITAT deletes Addition on Alleged Bogus LTCG due to Procedural Lapses and Denial of Cross-Examination Rights [Read Order]
In a recent ruling, the Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the additions related to alleged bogus Long-Term Capital Gains (LTCG) due to procedural lapses and...
![ITAT deletes Addition on Alleged Bogus LTCG due to Procedural Lapses and Denial of Cross-Examination Rights [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-alleged-Bogus-LTCG-procedural-lapses-denial-cross-examination-rights-taxscan.jpg "ITAT deletes Addition on Alleged Bogus LTCG due to Procedural Lapses and Denial of Cross-Examination Rights [Read Order]")
ITAT caps S.14A Disallowance at 1% of Dividend Income for Period prior to Rule 8D, Income Tax Rules [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) recently directed an Assessing Officer ( AO ) to disallow 1% of dividend income as expenditure under Section 14A of the Income Tax Act,...
![ITAT caps S.14A Disallowance at 1% of Dividend Income for Period prior to Rule 8D, Income Tax Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Income-Tax-ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-Dividend-Income-TAXSCAN-2.jpg "ITAT caps S.14A Disallowance at 1% of Dividend Income for Period prior to Rule 8D, Income Tax Rules [Read Order]")
Prior Period Expenses Integrable to Current Income Tax Assessment if Unclaimed: ITAT Remands HUDCO Matter [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) recently remanded an Income Tax Appeal filed by Housing and Urban Development Corporation ( HUDCO ), while maintaining that prior period...
![Prior Period Expenses Integrable to Current Income Tax Assessment if Unclaimed: ITAT Remands HUDCO Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-ITAT-Delhi-HUDCO-Housing-and-Urban-Development-Corporation-Income-Tax-Appellate-Tribunal-Prior-Period-Expenses-Integrable-taxscan.jpg "Prior Period Expenses Integrable to Current Income Tax Assessment if Unclaimed: ITAT Remands HUDCO Matter [Read Order]")
10% Estimated Depreciation Claim on Property Registration Charges & Stamp Duty: ITAT remands for de novo Income Tax Assessment [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) recently remitted an Income Tax Appeal filed by Housing and Urban Development Corporation ( HUDCO ) claiming an estimated cost of 10%...
![10% Estimated Depreciation Claim on Property Registration Charges & Stamp Duty: ITAT remands for de novo Income Tax Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-ITAT-Delhi-Income-Tax-Income-Tax-Assessment-De-novo-Assessment-ITAT-ITAT-Delhi-Income-Tax-Income-Tax-Assessment-De-novo-Assessment-Taxscan.jpg "10% Estimated Depreciation Claim on Property Registration Charges & Stamp Duty: ITAT remands for de novo Income Tax Assessment [Read Order]")
ITAT Remands Case to AO for Fresh Adjudication, allowing Assessee to Present Additional Evidence [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) remanded the case to the Assessing Officer ( AO ) for fresh adjudication, allowing the assessee to present additional evidence that was not...
![ITAT Remands Case to AO for Fresh Adjudication, allowing Assessee to Present Additional Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-Income-Tax-ITAT-Remands-Case-for-Fresh-Adjudication-Taxscan.jpg "ITAT Remands Case to AO for Fresh Adjudication, allowing Assessee to Present Additional Evidence [Read Order]")
![ITAT deletes Incorrect Interest Charges due to Erroneous Due Date for Filing Return [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-Income-Tax-ITAT-Deletes-Incorrect-Interest-Charges-ITAT-Deletes-ITAT-Delhi-Due-Date-for-Filing-Return-file-in-return-taxscan.jpg "ITAT deletes Incorrect Interest Charges due to Erroneous Due Date for Filing Return [Read Order]")