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
![Stamp Value on Date of Agreement on Sale of Property to be considered for Applicability of Section 56(2)(vii)(b) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Delhi-Income-Tax-Stamp-Value-TAXSCAN.jpg "Stamp Value on Date of Agreement on Sale of Property to be considered for Applicability of Section 56(2)(vii)(b) of Income Tax Act: ITAT [Read Order]")
Stamp Value on Date of Agreement on Sale of Property to be considered for Applicability of Section 56(2)(vii)(b) of Income Tax Act: ITAT [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) held that stamp value on date of agreement on sale of property to be considered for...
![Cash Deposits in Bank Account from Sale Proceeds received in Cash on due explanation, is not Unexplained Credit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Delhi-Income-Tax-Cash-deposits-bank-account-Sale-Proceeds-taxscan.jpg "Cash Deposits in Bank Account from Sale Proceeds received in Cash on due explanation, is not Unexplained Credit: ITAT [Read Order]")
![ITAT deletes Additions made on account of Salary Payment in Cash without having any Documents [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Delhi-Income-Tax-Salary-payment-in-cash-legality-Documented-salary-payments-taxscan.jpg "ITAT deletes Additions made on account of Salary Payment in Cash without having any Documents [Read Order]")
![Absence of DIN while granting Statutory Approval u/s 153D Income Tax Act: ITAT allows Assesee appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Income-Tax-ITAT-ITAT-Delhi-Document-identification-Number-Tax-news-taxscan.jpg "Absence of DIN while granting Statutory Approval u/s 153D Income Tax Act: ITAT allows Assesee appeal [Read Order]")
Receipts from Sale/Distribution of Software to Indian Associate Enterprise are not taxable under Article 12(3) of India-Singapore DTAA: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) ruled that receipts from sale/distribution of software to Indian Associate Enterprise ( AE ) are not taxable under the Article 12(3) of...
![Receipts from Sale/Distribution of Software to Indian Associate Enterprise are not taxable under Article 12(3) of India-Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Delhi-Income-Tax-Distribution-of-Software-Indian-Associate-Enterprise-TAXSCAN.jpg "Receipts from Sale/Distribution of Software to Indian Associate Enterprise are not taxable under Article 12(3) of India-Singapore DTAA: ITAT [Read Order]")
Failure to Comply CIT(A)'s Intimations despite Adequate Opportunity being Given: ITAT dismisses Ex-Parte Order Grounds [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT) dismissed the ex-parte order on grounds of failure to comply with the CIT(A)'s intimations, despite being given adequate opportunity. ...
![Failure to Comply CIT(A)s Intimations despite Adequate Opportunity being Given: ITAT dismisses Ex-Parte Order Grounds [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Failure-to-Comply-CITA-Intimations-despite-Adequate-Opportunity-ITAT-dismisses-Ex-Parte-Order-Grounds-TAXSCAN.jpg "Failure to Comply CIT(A)s Intimations despite Adequate Opportunity being Given: ITAT dismisses Ex-Parte Order Grounds [Read Order]")
Personal Identity of Depositors Confirmed: ITAT upholds deletion of addition u/s 68 of Income Tax Act [Read Order]
The two member bench of the Income Tax Appellate Tribunal ( ITAT ) Delhi, upheld the deletion of addition under Section 68 of the Income Tax Act, 1961, confirming the personal identity of depositors....
![Personal Identity of Depositors Confirmed: ITAT upholds deletion of addition u/s 68 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/TAT-Delhi-Income-Tax-Act-Income-Tax-ITAT-Decision-on-Section-68-Income-Tax-Act-Section-68-Taxscan.jpg "Personal Identity of Depositors Confirmed: ITAT upholds deletion of addition u/s 68 of Income Tax Act [Read Order]")
![Entire receipt of INR received from different entities not taxable as royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Income-Tax-ITAT-Delhi-ITAT-Indian-rupee-receipt-INR-Receipt-of-INR-Taxable-royalty-taxscan.jpg "Entire receipt of INR received from different entities not taxable as royalty: ITAT [Read Order]")
No justification for disallowance on Ad Hoc basis, without pointing out any deficiency in books in nature of business: ITAT [Read Order]
In a significant ruling the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) observed that no justification for disallowance on Ad Hoc basis, without pointing out any deficiency in books in...
![No justification for disallowance on Ad Hoc basis, without pointing out any deficiency in books in nature of business: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/No-justification-disallowance-Ad-Hoc-without-pointing-deficiency-books-nature-of-business-ITAT-taxscan.jpg "No justification for disallowance on Ad Hoc basis, without pointing out any deficiency in books in nature of business: ITAT [Read Order]")
Non reply to Section 133(6) of the Income Tax Act, Notice cannot necessarily lead to Disallowance of Petty Expenses: ITAT [Read Order]
In a significant ruling the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) observed that non reply to Section 133(6) of the Income Tax Act, 1961, notice cannot necessarily lead to...
![Non reply to Section 133(6) of the Income Tax Act, Notice cannot necessarily lead to Disallowance of Petty Expenses: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Income-Tax-Act-Notice-necessarily-lead-Disallowance-Petty-Expenses-ITAT-taxscan.jpg "Non reply to Section 133(6) of the Income Tax Act, Notice cannot necessarily lead to Disallowance of Petty Expenses: ITAT [Read Order]")