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
![Huge Cash Sale in a Particular Month cannot be a reason for treating it as Undisclosed Income: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/500x300_2095429-itat-delhi-huge-cash-sale-undisclosed-income-taxscan.webp "Huge Cash Sale in a Particular Month cannot be a reason for treating it as Undisclosed Income: ITAT [Read Order]")
Huge Cash Sale in a Particular Month cannot be a reason for treating it as Undisclosed Income: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that merely having a huge cash sale in a particular month cannot be a valid reason...
![‘It is not the duty of the tax authorities to direct how a business should be handled’: ITAT deletes Addition by AO on Account of Low GP Rate. [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/250x150_2095357-gross-profit-taxscan.webp "‘It is not the duty of the tax authorities to direct how a business should be handled’: ITAT deletes Addition by AO on Account of Low GP Rate. [Read Order]")
![Foreign Exchange Loss on Outstanding Import Liabilities Allowed Considering Mercantile Accounting Method Followed: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/250x150_2095358-foreign-exchange-outstanding-import-liabilities-itat-taxscan.webp "Foreign Exchange Loss on Outstanding Import Liabilities Allowed Considering Mercantile Accounting Method Followed: ITAT Deletes Addition [Read Order]")
![Transfer of Income Tax Jurisdiction Without issuing Order u/s 127 Held Invalid: ITAT quashes Entire proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/250x150_2095347-transfer-income-tax-jurisdiction-taxscan.webp "Transfer of Income Tax Jurisdiction Without issuing Order u/s 127 Held Invalid: ITAT quashes Entire proceedings [Read Order]")
![EPF/ESI Contributions must Be Deposited within Statutory Due Date: ITAT Rejects Plea of Technical Glitches, Disallows Deduction [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/250x150_2095344-pf-esi-pf-esi-tax-deduction-taxscan.webp "EPF/ESI Contributions must Be Deposited within Statutory Due Date: ITAT Rejects Plea of Technical Glitches, Disallows Deduction [Read Order]")
Disallowance of Vehicle Running and Club Expenses under Income Tax Act: ITAT upholds Assessee’s Claims as Allowable Expenditure [Read Order]
The Income Tax Appellate Tribunal (ITAT) Bench at Delhi, allowed the claims of assessee with respect to vehicle running and club expenses, as opposed to the order of CIT (A). The appellant...
![Disallowance of Vehicle Running and Club Expenses under Income Tax Act: ITAT upholds Assessee’s Claims as Allowable Expenditure [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/500x300_2095158-vehicle-running-club-income-tax-act-itat-upholds-taxscan.webp "Disallowance of Vehicle Running and Club Expenses under Income Tax Act: ITAT upholds Assessee’s Claims as Allowable Expenditure [Read Order]")
ITAT Allows Application of S.115BAB Tax Rate, Citing Prior Order Recognizing Assessee as Manufacturer [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) allowed the application of the section 115BAB of Income Tax Act,1961, tax rate for the assessee citing a prior assessment order that...
![ITAT Allows Application of S.115BAB Tax Rate, Citing Prior Order Recognizing Assessee as Manufacturer [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/500x300_2094921-itat-application-s115bab-tax-rate-taxscan.webp "ITAT Allows Application of S.115BAB Tax Rate, Citing Prior Order Recognizing Assessee as Manufacturer [Read Order]")
Mere Presence of Blank Cheque w/o any other Evidence to show Assessee Earned any Income: ITAT upholds Deletion of Addition [Read Order]
The Delhi Bench “A” of the Income Tax Appellate Tribunal (ITAT) has held that mere possession of undated or blank cheques, without corroborative evidence of income generation or any underlying...
![Mere Presence of Blank Cheque w/o any other Evidence to show Assessee Earned any Income: ITAT upholds Deletion of Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/500x300_2095082-itat.webp "Mere Presence of Blank Cheque w/o any other Evidence to show Assessee Earned any Income: ITAT upholds Deletion of Addition [Read Order]")
ITAT allows Assessee’s Plea of Farmhouse Construction from Funds Derived from Agricultural Activities, terms income “Undisclosed” [Read Order]
The Delhi Bench “A” of the Income Tax Appellate Tribunal (ITAT) has accepted the assessee’s claim that the construction of a farmhouse was funded through agricultural income and past savings, while...
![ITAT allows Assessee’s Plea of Farmhouse Construction from Funds Derived from Agricultural Activities, terms income “Undisclosed” [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/500x300_2095076-itat-delhi-farmhouse-construction-case.webp "ITAT allows Assessee’s Plea of Farmhouse Construction from Funds Derived from Agricultural Activities, terms income “Undisclosed” [Read Order]")
Income Tax Assessment Order u/s 153A Found Non-Est in Eyes of Law: ITAT upholds Assessee’s Appeal [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed the assessment order passed under section 153 A of the Income Tax Act, 1961, holding it as not valid in the eyes of law. It...
![Income Tax Assessment Order u/s 153A Found Non-Est in Eyes of Law: ITAT upholds Assessee’s Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/500x300_2095030-whatsapp-image-2025-10-09-at-102545-am.webp "Income Tax Assessment Order u/s 153A Found Non-Est in Eyes of Law: ITAT upholds Assessee’s Appeal [Read Order]")
Rs 9.30 Lakh Disallowed Due to Clerical Error in Tax Audit Report: ITAT Allows Appeal and Deletes Addition [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) allowed the appeal of the assessee and deleted the Rs 9.30 lakh disallowance, that arose due to a clerical error in the Tax Audit Report. ...
![Rs 9.30 Lakh Disallowed Due to Clerical Error in Tax Audit Report: ITAT Allows Appeal and Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/500x300_2094600-disallowed-due-clerical-error-in-tax-audit-report-tax-audit-report-taxscan.webp "Rs 9.30 Lakh Disallowed Due to Clerical Error in Tax Audit Report: ITAT Allows Appeal and Deletes Addition [Read Order]")
AO Treats ₹36.8L from Share Sale as Bogus as Exemption u/s 10(38) : ITAT Upholds CIT(A)’s Deletion, Rules Sale Genuine [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the Commissioner of Income Tax(Appeals)[CIT(A)]’s deletion of an addition where the Assessing Officer (AO) had treated ₹36,85,075...
![AO Treats ₹36.8L from Share Sale as Bogus as Exemption u/s 10(38) : ITAT Upholds CIT(A)’s Deletion, Rules Sale Genuine [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/500x300_2094546-share-sale-taxscan.webp "AO Treats ₹36.8L from Share Sale as Bogus as Exemption u/s 10(38) : ITAT Upholds CIT(A)’s Deletion, Rules Sale Genuine [Read Order]")