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
![Non Submission of PAN and confirmation of parties regarding advances received for Dish Installation: ITAT upholds Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/48945e5b-3815-4f21-8f1d-29fd971d7ecf.jpg "Non Submission of PAN and confirmation of parties regarding advances received for Dish Installation: ITAT upholds Addition [Read Order]")
Non Submission of PAN and confirmation of parties regarding advances received for Dish Installation: ITAT upholds Addition [Read Order]
The Two member bench of Delhi Income Tax Appellate Tribunal (ITAT) upheld the addition made on account of non submission of PAN and confirmation of...
![Taxpayer is not Owner of Property: ITAT deletes Addition of 25 lakhs u/s 56 of Income Tax Act [Read Read]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Delhi-Income-Tax-Tax-news-ITAT-Taxscan.jpg "Taxpayer is not Owner of Property: ITAT deletes Addition of 25 lakhs u/s 56 of Income Tax Act [Read Read]")
![Transaction of Deposit by Assessee Company were Genuine: ITAT deletes Unexplained Credits u/s 68 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Income-Tax-Act-ITAT-Delhi-income-tax-news-tax-news-taxscan.jpg "Transaction of Deposit by Assessee Company were Genuine: ITAT deletes Unexplained Credits u/s 68 of Income Tax Act [Read Order]")
![Taxpayer Explains Source of Capital Enhancement in balance sheet: ITAT deletes addition of 89. 7 Lakhs u/s 68 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Income-Tax-Act-ITAT-Delhi-Section-68-of-the-Income-Tax-Act-TAXSCAN.jpg "Taxpayer Explains Source of Capital Enhancement in balance sheet: ITAT deletes addition of 89. 7 Lakhs u/s 68 of Income Tax Act [Read Order]")
![Taxpayer Substantiates Cash Deposit Source with Sufficient Evidence: ITAT Deletes Addition of 28 lakhs [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/WhatsApp-Image-2024-05-09-at-11.33.42-AM-1.jpeg "Taxpayer Substantiates Cash Deposit Source with Sufficient Evidence: ITAT Deletes Addition of 28 lakhs [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 capital gains earned from the sale of shares of CCL...
![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]")
![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]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has disallowed the taxpayer's claim under Section 54 of the Income Tax Act, 1961 stating that the taxpayer failed to construct a...
![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 Arm's Length Pricing of Export Commission Payment against Honda Subsidy [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the adjustment regarding the arm's length pricing of export commission payment against Honda subsidy. The assessee was a...
![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]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that capital gain from sale of equity shares not taxable as per Article 13 (4) of India - Mauritius Double Taxation Avoidance...
![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]")