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
![Third-Party Ledger Entry Insufficient Basis for Tax Addition: ITAT Deletes ₹5.5 Lakh Addition under section 69A [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/2116294-income-tax-addition-taxscan-.jfif "Third-Party Ledger Entry Insufficient Basis for Tax Addition: ITAT Deletes ₹5.5 Lakh Addition under section 69A [Read Order]")
Third-Party Ledger Entry Insufficient Basis for Tax Addition: ITAT Deletes ₹5.5 Lakh Addition under section 69A [Read Order]
The New Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) held that third-party seized ledger entries alone cannot justify additions under...
![Interest on Enhanced Land Acquisition Compensation Taxable as Income from Other Sources Post-2010 Amendment: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/2116009-income-from-other-sources-post-2010-amendment-itat-taxscan.webp "Interest on Enhanced Land Acquisition Compensation Taxable as Income from Other Sources Post-2010 Amendment: ITAT [Read Order]")
![ITAT Deletes ₹2.70 Crore Income Tax Addition on Alleged Cash Receipts from Property Sale, Cites Lack of Supportive Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/2115856-itat-deletes-270-crore-income-tax-addition-on-alleged-cash-receipts-from-property-sale-cites-lack-of-supportive-evidence-taxscan.webp "ITAT Deletes ₹2.70 Crore Income Tax Addition on Alleged Cash Receipts from Property Sale, Cites Lack of Supportive Evidence [Read Order]")
![ITAT Reduces 2% Commission Addition on Bank Credits to 1% in Accommodation Entry Matter [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/2115831-2070700-commission-accomodation-entries-taxscan.webp "ITAT Reduces 2% Commission Addition on Bank Credits to 1% in Accommodation Entry Matter [Read Order]")
![Mistaken Identity Allegation in Accommodation Entry Requires Factual Verification: ITAT Remands Matter [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115302-itat-remands-matter-taxscan.jfif "Mistaken Identity Allegation in Accommodation Entry Requires Factual Verification: ITAT Remands Matter [Read Order]")
Failure to obtain Mandatory Approval from PCCIT for Notice Issued Beyond Three Years: ITAT quashes reassessment order [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) quashed a reassessment order and ruled that the Assessing Officer (AO) failed to obtain mandatory prior approval from the Principal Chief ...
![Failure to obtain Mandatory Approval from PCCIT for Notice Issued Beyond Three Years: ITAT quashes reassessment order [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115279-itat-reassessment-taxscan.jfif "Failure to obtain Mandatory Approval from PCCIT for Notice Issued Beyond Three Years: ITAT quashes reassessment order [Read Order]")
Revenue Failed to Establish Business Transactions as Non-Genuine: ITAT Deletes Addition on Fictitious Sundry Debtors [Read Order]
The Delhi Bench of the Income Tax AppellateTribunal (ITAT) deleted an addition of ₹98,56,165 and held that the Assessing Officer (AO) failed to prove that the assessee was a mere name lender or that ...
![Revenue Failed to Establish Business Transactions as Non-Genuine: ITAT Deletes Addition on Fictitious Sundry Debtors [Read Order]](https://images.taxscan.in/h-upload/2025/12/28/2115458-revenue-business-transactions-itat-sundry-debtors-taxscan.webp "Revenue Failed to Establish Business Transactions as Non-Genuine: ITAT Deletes Addition on Fictitious Sundry Debtors [Read Order]")
Difference Between Purchase Price and FMV u/s 56(2)(viia) Requires Fresh Verification of Asset Realizable Value: ITAT Remits Matter [Read Order]
The Delhi Bench of the Income Tax AppellateTribunal (ITAT) set aside orders confirming additions under Section 56(2)(viia) and remitted the matter for de-novo adjudication and observed that the...
![Difference Between Purchase Price and FMV u/s 56(2)(viia) Requires Fresh Verification of Asset Realizable Value: ITAT Remits Matter [Read Order]](https://images.taxscan.in/h-upload/2025/12/28/2115455-purchase-price-fmv-fresh-verification-asset-realizable-value-itat-taxscan.webp "Difference Between Purchase Price and FMV u/s 56(2)(viia) Requires Fresh Verification of Asset Realizable Value: ITAT Remits Matter [Read Order]")
Determining Nature of Expenditure is Beyond CPC's Jurisdiction: ITAT upholds Deletion of Bad Debts Disallowance [Read Order]
The Delhi Bench of the Income Tax AppellateTribunal (ITAT) ruled that determining the nature whether capital or revenue expenditure was beyond Centralized Processing Centre (CPC) and upheld the ...
![Determining Nature of Expenditure is Beyond CPCs Jurisdiction: ITAT upholds Deletion of Bad Debts Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115280-determining-nature-expenditure-beyond-cpcs-jurisdiction-itat-upholds-deletion-bad-debts-disallowance-taxscan.webp "Determining Nature of Expenditure is Beyond CPCs Jurisdiction: ITAT upholds Deletion of Bad Debts Disallowance [Read Order]")
Publicising Donor Names for Religious Events Not Convert Donations into Business Income: ITAT [Read Order]
The tribunal highlighted that such acknowledgments are intended to provide public appraisal and motivate others to contribute to the trust's religious and cultural objectives. The Delhi Bench of...
![Publicising Donor Names for Religious Events Not Convert Donations into Business Income: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115205-publicising-donor-names-religious-events-not-convert-donations-business-income-itat-taxscan.webp "Publicising Donor Names for Religious Events Not Convert Donations into Business Income: ITAT [Read Order]")
Political Party Denied Section 13A Exemption for Non-Compliance: ITAT Directs Income Taxable at 6% Commission Rate [Read Order]
The New Delhi Bench of Income Tax Appellate Tribunal (ITAT) denied Section 13A exemption to a political party for persistent statutory non-compliance and held that Section 13A conditions are...
![Political Party Denied Section 13A Exemption for Non-Compliance: ITAT Directs Income Taxable at 6% Commission Rate [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/2115103-2088420-income-tax-taxscan.webp "Political Party Denied Section 13A Exemption for Non-Compliance: ITAT Directs Income Taxable at 6% Commission Rate [Read Order]")
Difference in Sales between Ledger and P&L Account Explained by VAT, Service Tax and other receipts: ITAT Deletes ₹13.61 Cr Addition [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) deleted an addition of ₹13,61,47,346 made by the Assessing Officer (AO) on account of alleged differences between sales registered in the ...
![Difference in Sales between Ledger and P&L Account Explained by VAT, Service Tax and other receipts: ITAT Deletes ₹13.61 Cr Addition [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/2113732-vat-service-tax-itat-taxscan.jfif "Difference in Sales between Ledger and P&L Account Explained by VAT, Service Tax and other receipts: ITAT Deletes ₹13.61 Cr Addition [Read Order]")