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
![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]")
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...
![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]](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]](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]")
![Routine Support Services not FTS under India-UK DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-India-UK-DTAA-Double-Taxation-Avoidance-Agreement-DTAA-Fee-for-Technical-Services-taxscan.jpg "Routine Support Services not FTS under India-UK DTAA: ITAT [Read Order]")
Compensation u/s 28 of Land Acquisition Act is Taxable u/s 56(2)(viii) r.w.s 145B(1) of Income Tax Act: ITAT [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that the compensation received under Section 28 of the Land Acquisition Act is taxable under section 56(2)(viii) r.w.s 145B(1)...
![Compensation u/s 28 of Land Acquisition Act is Taxable u/s 56(2)(viii) r.w.s 145B(1) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Compensation-Land-Acquisition-Act-Taxable-Income-Tax-Act-ITAT-taxscan.jpg "Compensation u/s 28 of Land Acquisition Act is Taxable u/s 56(2)(viii) r.w.s 145B(1) of Income Tax Act: ITAT [Read Order]")
AO wrongly made Addition on Property Sale instead of Purchase: ITAT remands Matter due to Incorrect facts [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has remanded the case to the Assessing Officer for a fresh adjudication. This decision followed the assessing officer's erroneous...
No Physical Notice issued before Ex-Parte Proceedings on Unexplained Investment: ITAT remands Matter to CIT(A) for Fresh Adjudication [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has remanded the case to the Commissioner of Income Tax (Appeals) for a fresh adjudication. This decision was made because CIT(A) did...
Non-Filing of Form 10B with ITR does not bar Exemption u/s 11 of Income Tax Act: ITAT [Read Order]
The Delhi Bench Of Income Tax Appellate Tribunal ( ITAT ) ruled that non-filing of Form No. 10B with Income Tax Return ( ITR ) is a procedural omission and cannot be a hindrance in claiming exemption...
![Non-Filing of Form 10B with ITR does not bar Exemption u/s 11 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITR-ITAT-ITAT-Delhi-Income-Tax-Act-Income-Tax-Appellate-Tribunal-Form-10B-Section-11-Income-Tax-Act-Income-Tax-Return-ITAT-news-Income-tax-news-taxscan.jpg "Non-Filing of Form 10B with ITR does not bar Exemption u/s 11 of Income Tax Act: ITAT [Read Order]")