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 Decision to uphold Higher 22% LTCG u/s 115BAA on Domestic Company raises Eyebrows [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102718-itat-ltcg-domestic-company-domestic-company-raises-eyebrows-taxscan.webp "ITAT Decision to uphold Higher 22% LTCG u/s 115BAA on Domestic Company raises Eyebrows [Read Order]")
ITAT Decision to uphold Higher 22% LTCG u/s 115BAA on Domestic Company raises Eyebrows [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the 22% tax rate on Long-Term Capital Gains (LTCG) for domestic companies...
![Time-Barred and Vague Satisfaction Note: ITAT Quashes Assessments Beyond Six-Year Limit u/s 153C [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/250x150_2102757-vague-satisfaction-note-itat-itat-quashes-itat-quashes-assessments-taxscan.webp "Time-Barred and Vague Satisfaction Note: ITAT Quashes Assessments Beyond Six-Year Limit u/s 153C [Read Order]")
![S. 68 Applies to Cash Credits in Books Even under Presumptive Tax: ITAT Deletes Ad Hoc Profit Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/250x150_2102778-cash-credits-in-books-presumptive-tax-itat-taxscan.webp "S. 68 Applies to Cash Credits in Books Even under Presumptive Tax: ITAT Deletes Ad Hoc Profit Addition [Read Order]")
![PVR Ltd. Wins Tax Battle: ITAT Upholds Capital Receipt Status of Subsidies, deletes disallowances on Expenses & MAT Additions [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/250x150_2102554-itat-delhi-pvr-ltd-pvr-ltd-wins-tax-battle-itat-upholds-taxscan.webp "PVR Ltd. Wins Tax Battle: ITAT Upholds Capital Receipt Status of Subsidies, deletes disallowances on Expenses & MAT Additions [Read Order]")
![Ordinary Dunnage is Revenue Expenditure: ITAT Follows Earlier Rulings to Delete ₹1.11 Cr Addition for Central Warehousing Corporation [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/250x150_2102067-ordinary-dunnage-revenue-expenditure-itat-central-warehousing-corporation-taxscan.webp "Ordinary Dunnage is Revenue Expenditure: ITAT Follows Earlier Rulings to Delete ₹1.11 Cr Addition for Central Warehousing Corporation [Read Order]")
TDS on CAM Charges Treated as Payment for Services, Not for Use of Property: ITAT Rules 2% Deduction u/s 194C Valid
The Delhi Bench Income Tax Appellate Tribunal ( ITAT) ruled that Tax Deducted at Source ( TDS ) at 2% under Section 194C of Income Tax Act,1961, on Common Area Maintenance (CAM) charges was valid,...
Absence of Recorded Satisfaction Invalidates Disallowance u/s 14A: ITAT rules in Favour of SICPA India [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled in favour of SICPA India Private Limited, holding that a disallowance under Section 14A of the Income Tax Act, 1961 cannot be...
![Absence of Recorded Satisfaction Invalidates Disallowance u/s 14A: ITAT rules in Favour of SICPA India [Read Order]](https://images.taxscan.in/h-upload/2025/11/02/500x300_2101657-absence-recorded-satisfaction-invalidates-disallowance-us-14a-itat-rules-favour-sicpa-india-txn.webp "Absence of Recorded Satisfaction Invalidates Disallowance u/s 14A: ITAT rules in Favour of SICPA India [Read Order]")
CSR Expenditure Eligible for S. 80G Deduction if Supported by Donation Receipts and 80G Certificates: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that Corporate Social Responsibility (CSR) expenditure is eligible for deduction under Section 80G of the Income Tax Act,...
![CSR Expenditure Eligible for S. 80G Deduction if Supported by Donation Receipts and 80G Certificates: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/500x300_2101204-csr-expenditure-deduction-donation-receipts-itat-taxscan.webp "CSR Expenditure Eligible for S. 80G Deduction if Supported by Donation Receipts and 80G Certificates: ITAT [Read Order]")
![ITAT Treats ₹1.50 Crore Cash Addition as Business Turnover in Bullion Trader’s Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100494-itat-cash-addition-bullion-trader-case-taxscan.webp "ITAT Treats ₹1.50 Crore Cash Addition as Business Turnover in Bullion Trader’s Case [Read Order]")
“Trade Scheme Payments” to be Treated as Commission: ITAT Upholds PCIT’s Revision under Section 263 in Income Tax Case [Read Order]
The bench of the Income Tax Appellate Tribunal (ITAT), Delhi, upheld the Principal Commissioner of Income Tax’s (PCIT) revision order under Section 263 of the Income Tax Act, 1961, ruling that...
![“Trade Scheme Payments” to be Treated as Commission: ITAT Upholds PCIT’s Revision under Section 263 in Income Tax Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100179-revision-order-taxscan-2.webp "“Trade Scheme Payments” to be Treated as Commission: ITAT Upholds PCIT’s Revision under Section 263 in Income Tax Case [Read Order]")
Block Assessments Invalid Due to Defective Satisfaction Note: ITAT Quashes S.153C Proceedings in Income Tax Case [Read Order]
The bench of the Income Tax Appellate Tribunal (ITAT), Delhi examining the jurisdiction to frame search-based assessments under Section 153C of the IncomeTax Act, 1961, held that the initiation of...
![Block Assessments Invalid Due to Defective Satisfaction Note: ITAT Quashes S.153C Proceedings in Income Tax Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100172-itat-delhi-itat-quashes-income-tax-case-taxscan.webp "Block Assessments Invalid Due to Defective Satisfaction Note: ITAT Quashes S.153C Proceedings in Income Tax Case [Read Order]")
