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
![Investment Source once accepted by AO cannot be Rectified using S.154: ITAT sets aside Income Tax Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-ITAT-Delhi-Income-Tax-Assessment-Order-Assessment-Order-Assessing-Officer-Section-154-of-the-Income-Tax-Act-Taxscan.jpg "Investment Source once accepted by AO cannot be Rectified using S.154: ITAT sets aside Income Tax Assessment Order [Read Order]")
Investment Source once accepted by AO cannot be Rectified using S.154: ITAT sets aside Income Tax Assessment Order [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) set aside the Income Tax Assessment Order, emphasizing that an Investment Source, once...
![No Assessment Order shall be passed in name of Non Existing Company: ITAT upholds CIT(A) decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Assessment-Order-ITAT-Delhi-ITAT-upholds-CITA-decision-Tax-news-Taxscan.jpg "No Assessment Order shall be passed in name of Non Existing Company: ITAT upholds CIT(A) decision [Read Order]")
![Jewellery collection of married life of 25 to 30 years not treated as abnormal for levying tax: ITAT deletes addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Jewellery-collection-tax-ITAT-ITAT-Delhi-Income-tax-jewellery-tax-taxscan.jpg "Jewellery collection of married life of 25 to 30 years not treated as abnormal for levying tax: ITAT deletes addition [Read Order]")
![Failure to prove Identity, Creditworthiness and Genuineness of receipt of Gift: ITAT upholds Addition made u/s 68 of IT Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-income-tax-act-income-in-income-tax-act-ITAT-news-TAXSCAN.jpg "Failure to prove Identity, Creditworthiness and Genuineness of receipt of Gift: ITAT upholds Addition made u/s 68 of IT Act [Read Order]")
![No addition is Permitted u/s 68 of Income Tax Act as Unsecured Loan when Cash Deposits in Bank A/c of Lender Firm is Accepted: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Income-Tax-Act-Section-68-of-the-Income-Tax-Act-Income-Tax-Tax-news-Taxscan.jpg "No addition is Permitted u/s 68 of Income Tax Act as Unsecured Loan when Cash Deposits in Bank A/c of Lender Firm is Accepted: ITAT [Read Order]")
TPO fails to Apply Industry Filter while Determining ALP of Interest: ITAT Deletes addition, Dismisses Revenue's appeal [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that the Transfer Pricing Officer ( TPO ) failed to apply the industry filter while determining the Arm's Length Price ( ALP ) of...
![TPO fails to Apply Industry Filter while Determining ALP of Interest: ITAT Deletes addition, Dismisses Revenues appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-ITAT-newS-TPO-fails-to-apply-industry-filter-ITAT-deletes-additions-ITAT-rules-on-TPO-TAXSCAN.jpg "TPO fails to Apply Industry Filter while Determining ALP of Interest: ITAT Deletes addition, Dismisses Revenues appeal [Read Order]")
TDS has been Duly Deducted on Entire Salary Payments to Expats and Deposited into Govt account: ITAT deletes Addition of Rs. 1.83 crore [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that Tax Deducted at Source ( TDS ) has been duly deducted on the entire salary payments to expats and deposited into the...
AOÂ cannot rectify an issue which already decided by way of appeal by CIT(A): ITAT deletes addition [Read Order]
The two member bench of Delhi Income Tax Appellate Tribunal ( ITAT ) ruled that the assessing officer could not rectify an issue which had already been decided by way of appeal by the Commissioner of...
![AOÂ cannot rectify an issue which already decided by way of appeal by CIT(A): ITAT deletes addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/AO-rectify-appeal-CITA-ITAT-addition-taxscan.jpg "AOÂ cannot rectify an issue which already decided by way of appeal by CIT(A): ITAT deletes addition [Read Order]")
Failure to examine Ownership and Leasehold Right of Property Sold on behalf of assessee: ITAT directs Readjudication [Read Order]
The two member bench of Delhi Income Tax Appellate Tribunal ( ITAT ) directed readjudication after finding that the lower authority failed to examine the ownership and leasehold rights of property...
![Failure to examine Ownership and Leasehold Right of Property Sold on behalf of assessee: ITAT directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Income-tax-appellate-tribunal-income-tax-acts-ITAT-readjudication-cases-ITAT-readjudication-on-property-sale-TAXSCAN.jpg "Failure to examine Ownership and Leasehold Right of Property Sold on behalf of assessee: ITAT directs Readjudication [Read Order]")
ITD Failure to consider receipts from Offshore Supplies as Income of PE: ITAT directs Readjudication [Read Order]
The two member bench of Delhi Income Tax Appellate Tribunal ( ITAT ) directed readjudication after finding that the Income Tax Department failed to consider the receipts from the offshore supplies as...
![ITD Failure to consider receipts from Offshore Supplies as Income of PE: ITAT directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Delhi-ITAT-ITAT-directs-readjudication-tax-news-Taxscan-1.jpg "ITD Failure to consider receipts from Offshore Supplies as Income of PE: ITAT directs Readjudication [Read Order]")
ITAT upholds Cash Sales of Business of Trading of Gold/Silver Jewellery during Demonetisation Period were Bonafide [Read Order]
The two member bench of Delhi Income Tax Appellate Tribunal ( ITAT ) upheld that cash sales of business of trading of gold /silver jewelry during the demonetisation period were bonafide. The...
