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
![Capital Gains earned from sale of shares of CCL International is genuine: ITAT deletes addition made u/s 69 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Capital-Gains-sale-of-shares-CCL-International-genuine-ITAT-Income-Tax-Act-taxscan.jpg "Capital Gains earned from sale of shares of CCL International is genuine: ITAT deletes addition made u/s 69 of Income Tax Act [Read Order]")
Capital Gains earned from sale of shares of CCL International is genuine: ITAT deletes addition made u/s 69 of Income Tax Act [Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) deleted the addition made under Section 69 of the Income Tax Act, 1961 when finding that...
![Opportunity to be Heard Denied:Â ITAT deletes addition u/s 68 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-ITAT-Delhi-Income-Tax-Section-68-of-Income-Tax-Act-taxscan.jpg "Opportunity to be Heard Denied:Â ITAT deletes addition u/s 68 of Income Tax Act [Read Order]")
![Taxpayer should construct a Residential House within Period of three years from date of Transfer of old House: ITAT disallowed u/s 54 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Section-54-Income-Tax-Act-Residential-House-Construction-Taxpayer-Claim-Old-House-Transfer-taxscan.jpg "Taxpayer should construct a Residential House within Period of three years from date of Transfer of old House: ITAT disallowed u/s 54 of Income Tax Act [Read Order]")
![ITAT deletes Adjustment on Account of Arms Length Pricing of Export Commission Payment against Honda Subsidy [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Export-Commission-Payment-Honda-Honda-Subsidy-Export-commission-pricing-Honda-Motor-taxscan.jpg "ITAT deletes Adjustment on Account of Arms Length Pricing of Export Commission Payment against Honda Subsidy [Read Order]")
![Capital Gain from Sale of Equity Shares not Taxable as Per Article 13(4) of India- Mauritius DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Capital-Gain-Sale-of-Equity-Shares-Taxable-Per-Article-India-Mauritius-DTAA-ITAT-taxscan.jpg "Capital Gain from Sale of Equity Shares not Taxable as Per Article 13(4) of India- Mauritius DTAA: ITAT [Read Order]")
![Opportunity to be Heard Denied:Â ITAT deletes addition u/s 68 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Opportunity-Heard-Denied-ITAT-addition-Income-Tax-Act-taxscan.jpg "Opportunity to be Heard Denied:Â ITAT deletes addition u/s 68 of Income Tax Act [Read Order]")
Submissions on TDS Deduction u/s 194J or u/s 194C on Payments to X-Ray and CVC Machine Maintenance not considered: ITAT directs Fresh Adjudication [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has ordered a reconsideration, directing fresh adjudication. This decision comes as submissions regarding Tax Deducted at Source ( TDS )...
![Submissions on TDS Deduction u/s 194J or u/s 194C on Payments to X-Ray and CVC Machine Maintenance not considered: ITAT directs Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/ITAT-ITAT-Delhi-Income-Tax-TDS-Deduction-TAXSCAN.jpg "Submissions on TDS Deduction u/s 194J or u/s 194C on Payments to X-Ray and CVC Machine Maintenance not considered: ITAT directs Fresh Adjudication [Read Order]")
![ITAT allows Bad Debts claimed u/s 36(1)(vii) in respect of Identified Debts [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/ITAT-Bad-Debts-Identified-Debts-ITAT-allows-Bad-Debts-claimed-itat-delhi-taxscan.jpg "ITAT allows Bad Debts claimed u/s 36(1)(vii) in respect of Identified Debts [Read Order]")
ITAT allows Capital Gain Deduction for Additional Compensation Paid to Vendors for Land Acquisition Costs, Finding no grounds for doubt [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) allowed capital gain deduction for additional compensation of Rs. 25 lakhs paid to vendors for land acquisition costs, finding no grounds...
![ITAT allows Capital Gain Deduction for Additional Compensation Paid to Vendors for Land Acquisition Costs, Finding no grounds for doubt [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/ITAT-ITAT-Delhi-Income-tax-Income-tax-news-Capital-gain-taxscan.jpg "ITAT allows Capital Gain Deduction for Additional Compensation Paid to Vendors for Land Acquisition Costs, Finding no grounds for doubt [Read Order]")
Filing Audit Report in Form 10CCB before filing ITR is only directory Not Mandatory: ITAT allows S.80IA Deduction [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) allowed Section 80IA deduction as it considered filing the Audit Report in Form 10CCB before filing the Income Tax Return as merely...
![Filing Audit Report in Form 10CCB before filing ITR is only directory Not Mandatory: ITAT allows S.80IA Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Filing-Audit-Report-Form-10CCB-ITR-ITAT-S.80IA-Deduction-taxscan.jpg "Filing Audit Report in Form 10CCB before filing ITR is only directory Not Mandatory: ITAT allows S.80IA Deduction [Read Order]")
Sponsorship Fee paid to Trust found more Personal Obligation of Director, Not a Business Expenditure: ITAT confirms Disallowance of Rs.15L [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) confirmed the disallowance of Rs. 15 lakhs for sponsorship fees paid to a trust, as it was deemed to be a personal obligation of the director rather than a...
![Sponsorship Fee paid to Trust found more Personal Obligation of Director, Not a Business Expenditure: ITAT confirms Disallowance of Rs.15L [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/ITAT-Delhi-Income-Tax-Sponsorship-Fee-Personal-Obligation-of-Director-TAXSCAN.jpg "Sponsorship Fee paid to Trust found more Personal Obligation of Director, Not a Business Expenditure: ITAT confirms Disallowance of Rs.15L [Read Order]")
Commission Paid for Works Obtained and Sub Contracted Allowable as Business Expenditure u/s 37: ITAT [Read Order]
In a recent ruling, the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that commission paid for works obtained and works sub contracted is allowable as business expenditure under...
![Commission Paid for Works Obtained and Sub Contracted Allowable as Business Expenditure u/s 37: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Commission-Paid-for-Works-Business-Expenditure-Commission-Paid-for-Works-Obtained-and-Sub-Contracted-ITAT-taxscan.jpg "Commission Paid for Works Obtained and Sub Contracted Allowable as Business Expenditure u/s 37: ITAT [Read Order]")