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
![ITAT Grants Interest on Self-Assessment Tax Refund, Rules Adjustment of Tax Liability Affects Character of Tax Payment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Ahmedabad-Self-Assessment-Tax-Refund-Tax-Liability-Tax-Payment-character-of-tax-payment-taxscan.jpg "ITAT Grants Interest on Self-Assessment Tax Refund, Rules Adjustment of Tax Liability Affects Character of Tax Payment [Read Order]")
ITAT Grants Interest on Self-Assessment Tax Refund, Rules Adjustment of Tax Liability Affects Character of Tax Payment [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) granted interest on a refund of self-assessment tax .The tribunal ruled that once...
![Assessment u/s 147 cannot be Reopened based on Mere Change of Opinion: ITAT quashes Reassessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Income-Tax-ITAT-Delhi-ITAT-Reassessment-TAXSCAN.jpg "Assessment u/s 147 cannot be Reopened based on Mere Change of Opinion: ITAT quashes Reassessment [Read Order]")
![Ad-Hoc Income Tax Addition on Guess Work: ITAT Remands Matter Despite Assessee’s Failure to Furnish Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Income-Tax-ITAT-ITAT-Delhi-Ad-Hoc-TAXSCAN.jpg "Ad-Hoc Income Tax Addition on Guess Work: ITAT Remands Matter Despite Assessee’s Failure to Furnish Evidence [Read Order]")
![Failure of AO to Prove Nexus b/w Post- Dated Cheque and Undisclosed Income: ITAT Upholds deletion of Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/AO-to-Prove-Nexus-Post-Dated-Cheque-and-Undisclosed-Income-ITAT-TAXSCAN1.jpg "Failure of AO to Prove Nexus b/w Post- Dated Cheque and Undisclosed Income: ITAT Upholds deletion of Addition [Read Order]")
![Deliberate Failure to Produce Books of Account: ITAT Upholds ₹1.05 Crore Income Tax Addition in Reassessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Income-Tax-Appellate-Tribunal-TAT-Delhi-TAXSCAN.jpg "Deliberate Failure to Produce Books of Account: ITAT Upholds ₹1.05 Crore Income Tax Addition in Reassessment [Read Order]")
![Rectification Not Available for Debatable Income Tax Matters: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Delhi-Income-tax-Debatable-Income-Tax-Matter-Rectification-in-income-tax-matter-Income-Tax-Appellate-Tribunal-taxscan.jpg "Rectification Not Available for Debatable Income Tax Matters: ITAT [Read Order]")
Disregard of Additional Evidence By CIT(A): ITAT Remanda Ad Hoc Income Tax Disallowance to AO [Read Order]
In a recent judgment, the Income Tax Appellate Tribunal ( ITAT ) Delhi Bench "B" ruled in favor of an assessee and directed the matter regarding ad hoc income tax disallowances to be re-examined by...
![Disregard of Additional Evidence By CIT(A): ITAT Remanda Ad Hoc Income Tax Disallowance to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Delhi-Ad-Hoc-Income-Tax-Income-tax-Income-Tax-Disallowance-Disregard-of-Additional-Evidence-taxscan.jpg "Disregard of Additional Evidence By CIT(A): ITAT Remanda Ad Hoc Income Tax Disallowance to AO [Read Order]")
![Addition made in Excess of Income Tax SCN Against Ducati India: ITAT Directs AO to Reappraise Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Delhi-Income-Tax-Show-cause-notice-Addition-in-Excess-of-Income-Tax-Ducati-India-taxscan.jpg "Addition made in Excess of Income Tax SCN Against Ducati India: ITAT Directs AO to Reappraise Evidence [Read Order]")
Relief to TATA Teleservices: ITAT Rules Interest Payment Made to China Development Bank (CDB) Exempt under Amended India- China DTAA [Read Order]
In a significant relief to Tata Teleservices Limited, the Income Tax Appellate Tribunal ( ITAT ), Delhi Bench, has ruled that the interest payment made by the company to China Development Bank ( CDB...
![Relief to TATA Teleservices: ITAT Rules Interest Payment Made to China Development Bank (CDB) Exempt under Amended India- China DTAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Delhi-TATA-Teleservices-CDB-China-Development-Bank-China-DTAA-Income-Tax-taxscan.jpg "Relief to TATA Teleservices: ITAT Rules Interest Payment Made to China Development Bank (CDB) Exempt under Amended India- China DTAA [Read Order]")
ITAT quashes Reassessment Order on Cash Deposits due to AO's Vague Reasoning and Non-Application of Mind [Read Order]
The Delhi Bench of Income Tax Appellate Authority ( ITAT ) quashed the reassessment order on cash deposits due to the assessing officer's vague reasoning and non-application of mind for reopening the...
![ITAT quashes Reassessment Order on Cash Deposits due to AOs Vague Reasoning and Non-Application of Mind [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Delhi-Income-Tax-Appellate-Authority-ITAT-Quashes-Reassessment-Order-Non-Application-of-Mind-assessing-officers-vague-reasoning-Cash-Deposits-Reassessment-Order-on-Cash-Deposits-TAXSCAN.jpg "ITAT quashes Reassessment Order on Cash Deposits due to AOs Vague Reasoning and Non-Application of Mind [Read Order]")
Distribution Revenue from US Broadcasting Company not Taxable as “Royalty” under India-US DTAA [Read Order]
In a significant ruling, the Income Tax Appellate Tribunal ( ITAT ) Delhi Bench has ruled that the distribution revenue received by Turner Broadcasting System Asia Pacific, Inc. ( TBSAP ), a...
![Distribution Revenue from US Broadcasting Company not Taxable as “Royalty” under India-US DTAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-India-US-DTAA-US-broadcasting-company-tax-TAXSCAN.jpg "Distribution Revenue from US Broadcasting Company not Taxable as “Royalty” under India-US DTAA [Read Order]")
