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
![Payment within Due Date cannot be disallowed as delay due to Technical Glitches on EPFO Portal: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/500x300_2107215-itat-delhi-epfo-epfo-portal-technical-glitch-taxscan.webp "Payment within Due Date cannot be disallowed as delay due to Technical Glitches on EPFO Portal: ITAT [Read Order]")
Payment within Due Date cannot be disallowed as delay due to Technical Glitches on EPFO Portal: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) ruled that the Assessing Officer (AO) erred in making an addition on account of the...
![Partner’s Expenses Incurred for Business Purposes are Deductible u/ Income Tax: ITAT Grants Relief to Former ICAI President Atul Gupta [Read Order]](https://images.taxscan.in/h-upload/2025/11/20/250x150_2106917-icai-president-atul-gupta.webp "Partner’s Expenses Incurred for Business Purposes are Deductible u/ Income Tax: ITAT Grants Relief to Former ICAI President Atul Gupta [Read Order]")
![ITAT Allows Canon India Full Foreign Tax Credit for Taxes Paid in Japan Despite Nil Indian Tax Liability [Read Order]](https://images.taxscan.in/h-upload/2025/11/14/250x150_2105215-itat-canon-india-foreign-tax-credit-japan-despite-nil-indian-tax-liability-taxscan.webp "ITAT Allows Canon India Full Foreign Tax Credit for Taxes Paid in Japan Despite Nil Indian Tax Liability [Read Order]")
![ITAT Reduces Ad-hoc Expenses Addition to 10% of Turnover, Earlier Estimates Held High [Read Order]](https://images.taxscan.in/h-upload/2025/11/12/250x150_2104490-itat-ad-hoc-expenses-estimates-held-high-itat-reduces-ad-hoc-expenses-taxscan.webp "ITAT Reduces Ad-hoc Expenses Addition to 10% of Turnover, Earlier Estimates Held High [Read Order]")
![Reassessment Without Jurisdiction: ITAT Quashes ITO Order, Rs. 38.34 Lakh Addition Nullified [Read Order]](https://images.taxscan.in/h-upload/2025/11/12/250x150_2104485-reassessment-jurisdiction-itat-ito-taxscan.webp "Reassessment Without Jurisdiction: ITAT Quashes ITO Order, Rs. 38.34 Lakh Addition Nullified [Read Order]")
![Income Tax Penalty u/s 271F Not Leviable as ITR Filed Within Prescribed Time: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/12/500x300_2104472-income-tax-penalty-itr-prescribed-time-itat-taxscan.webp "Income Tax Penalty u/s 271F Not Leviable as ITR Filed Within Prescribed Time: ITAT [Read Order]")
No Incriminating Material: ITAT Quashes Search Assessments over Mechanical 153D Approval, Deletes Additions u/s 153A [Read Order]
In a significant ruling reinforcing procedural safeguards in search assessments, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed the assessments framed against the assessee...
![No Incriminating Material: ITAT Quashes Search Assessments over Mechanical 153D Approval, Deletes Additions u/s 153A [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102800-incriminating-material-itat-itat-quashes-mechanical-153d-approval-taxscan.webp "No Incriminating Material: ITAT Quashes Search Assessments over Mechanical 153D Approval, Deletes Additions u/s 153A [Read Order]")
Presumption u/s 292C of Income Tax is Rebuttable and Not Conclusive: ITAT Deletes ₹18 Lakh Addition [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (“ITAT”) has held that the presumption under Section 292C of the Income-tax Act, 1961, regarding ownership and truth of documents found during ...
![Presumption u/s 292C of Income Tax is Rebuttable and Not Conclusive: ITAT Deletes ₹18 Lakh Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102771-incometax-addition-taxscan.webp "Presumption u/s 292C of Income Tax is Rebuttable and Not Conclusive: ITAT Deletes ₹18 Lakh Addition [Read Order]")
![Prior Year Share Receipts Not Taxable in Current Year: ITAT upholds Investor Credibility [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102762-itat-delhi-itat-upholds-prior-year-share-receipts-taxscan.webp "Prior Year Share Receipts Not Taxable in Current Year: ITAT upholds Investor Credibility [Read Order]")
ITAT Deletes Penalties u/s 271(1)(c) for Four Years Citing Vague and Defective IT Notice [Read Order]
In a recent case, the Income Tax Appellate Tribunal (ITAT), Delhi, has quashed penalties imposed on the assessee under Section 271(1)(c) of the Income Tax Act, 1961, for assessment years 2008-09 to ...
![ITAT Deletes Penalties u/s 271(1)(c) for Four Years Citing Vague and Defective IT Notice [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102754-incometax-notice-taxscan.webp "ITAT Deletes Penalties u/s 271(1)(c) for Four Years Citing Vague and Defective IT Notice [Read Order]")
Intra-Group Services Not Stewardship: ITAT Deletes ₹28.74 Cr TP Adjustment for Corteva Agriscience [Read Order]
In a major relief to Corteva Agriscience India Pvt. Ltd. (formerly E.I. DuPont India Pvt. Ltd.), the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has deleted a ₹28.74 crore transfer...
![Intra-Group Services Not Stewardship: ITAT Deletes ₹28.74 Cr TP Adjustment for Corteva Agriscience [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102750-intra-group-services-stewardship-itat-corteva-agriscience-taxscan-.webp "Intra-Group Services Not Stewardship: ITAT Deletes ₹28.74 Cr TP Adjustment for Corteva Agriscience [Read Order]")
Delayed EPF/ESIC Payments Not Deductible: ITAT Upholds Rs 12.91 Lakh Disallowance u/s 36(1)(va) r.w.s 43B [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) recently dismissed an appeal filed by an assessee challenging the disallowance of Rs.12,91,486 under section 36(1)(va) read with section...
![Delayed EPF/ESIC Payments Not Deductible: ITAT Upholds Rs 12.91 Lakh Disallowance u/s 36(1)(va) r.w.s 43B [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102735-epf-esic-epf-esic-payments-itat-disallowance-delayed-epf-esic-payments-taxscan.webp "Delayed EPF/ESIC Payments Not Deductible: ITAT Upholds Rs 12.91 Lakh Disallowance u/s 36(1)(va) r.w.s 43B [Read Order]")