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
Relief to American Express: ITAT Allows Relocation Expenses u/s 40(a)(i) of Income Tax Act [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) grants relief to American Express by allowing the deduction of relocation expenses under...
![TDS u/s 194 C Deduction on Common Maintenance Charges: ITAT Accepts Additional Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-delhi-Income-tax-Common-maintenance-charges-TDS-Maintenance-Charges-taxscan.jpg "TDS u/s 194 C Deduction on Common Maintenance Charges: ITAT Accepts Additional Evidence [Read Order]")
![Percentage of Ownership Absent in Sale Deed: ITAT upholds addition made on Self-Occupied House Property in hands of Husband [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Ownership-Absent-in-Sale-Deed-ITAT-Delhi-Sale-Deed-Self-Occupied-House-Property-taxscan.webp "Percentage of Ownership Absent in Sale Deed: ITAT upholds addition made on Self-Occupied House Property in hands of Husband [Read Order]")
![Disclosure of Address and Identity of Shareholders not Sufficient u/s 68 of Income Tax: ITAT Dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Delhi-Income-Tax-Tax-news-identity-of-shareholders-taxscan.jpg "Disclosure of Address and Identity of Shareholders not Sufficient u/s 68 of Income Tax: ITAT Dismisses Appeal [Read Order]")
![Legal fiction created u/s 2 (22) (e) of Income Tax Act not to be extended further for broadening concept of shareholders: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Delhi-Income-tax-tax-news-taxscan.jpg "Legal fiction created u/s 2 (22) (e) of Income Tax Act not to be extended further for broadening concept of shareholders: ITAT [Read Order]")
Notice issued in stereotyped manner without applying mind is bad in law: ITAT deletes penalty u/S 271(1)(c) of Income Tax Act [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT) has nullified a penalty under Section 271(1)(c) of the Income Tax Act, 1961 stating that the Notice issued in a stereotyped manner without...
Pending Assessment get Abated u/S 153 A of Income Tax Act, after Conducting Search and obtaining Information: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) observed that Pending assessment get abated under Section 153 A of Income Tax Act, 1961 after conducting search and obtaining information...
![Pending Assessment get Abated u/S 153 A of Income Tax Act, after Conducting Search and obtaining Information: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-ITAT-Delhi-Pending-Assessment-Income-Tax-Assessment-ITAT-Delhi-ruling-on-pending-assessment-TAXSCAN.jpg "Pending Assessment get Abated u/S 153 A of Income Tax Act, after Conducting Search and obtaining Information: ITAT [Read Order]")
Non-Responsiveness to Statutory Notice and failure to produce evidence in assessement u/S 143(3) of Income Tax Act: ITAT dismisses appeal [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) dismissed the appeal due to non-responsiveness to statutory notices and the failure to produce evidence during the assessment under...
![Non-Responsiveness to Statutory Notice and failure to produce evidence in assessement u/S 143(3) of Income Tax Act: ITAT dismisses appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Income-Tax-ITAT-Delhi-Statutory-notices-Evidence-production-failure-Non-responsiveness-taxscan.jpg "Non-Responsiveness to Statutory Notice and failure to produce evidence in assessement u/S 143(3) of Income Tax Act: ITAT dismisses appeal [Read Order]")
Loan payments made through bank transfers and not bearer Cheques: ITAT deletes penalty imposed u/s 271E of Income Tax Act [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has nullified the penalty imposed under section 271E of the Income Tax Act, 1961 citing that loan payments are executed through bank...
![Loan payments made through bank transfers and not bearer Cheques: ITAT deletes penalty imposed u/s 271E of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Income-Tax-Tax-new-ITAT-Delhi-Loan-payment-taxscan.jpg "Loan payments made through bank transfers and not bearer Cheques: ITAT deletes penalty imposed u/s 271E of Income Tax Act [Read Order]")
Imposing Penalty beyond time period prescribed by u/s 275(1) (c) of Income Tax Act: ITAT deletes Penalty on cash receipt of loans
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the penalty on cash receipt of loans, citing the imposition of the penalty beyond the time period prescribed by under section...
![“Live Rights” not “Copyright”, any Payment made not Taxable as Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-ITAT-Delhi-Live-Rights-Copyright-Royalty-fee-Royalty-tax-Tax-news-Royalty-TAXSCAN.jpg "“Live Rights” not “Copyright”, any Payment made not Taxable as Royalty: ITAT [Read Order]")