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
![Revenue Wrongly Treated Assessee’s Immovable Property Sale as Purchase: ITAT Deletes Addition, Criticises AO and CIT(A) [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/500x300_2092958-property-sale-purchase-itat-taxscan.webp "Revenue Wrongly Treated Assessee’s Immovable Property Sale as Purchase: ITAT Deletes Addition, Criticises AO and CIT(A) [Read Order]")
Revenue Wrongly Treated Assessee’s Immovable Property Sale as Purchase: ITAT Deletes Addition, Criticises AO and CIT(A) [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has strongly criticised the Assessing Officer and Commissioner of Income Tax (Appeals)...
![Final Income Tax Assessment Order Held Time-Barred u/s 144C(13): ITAT quashes ₹549 Cr Demand on Microsoft India [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/250x150_2092296-royalty-licensing-software-delhi-high-court-appeal-microsoft-taxscan.webp "Final Income Tax Assessment Order Held Time-Barred u/s 144C(13): ITAT quashes ₹549 Cr Demand on Microsoft India [Read Order]")
![Software Exports and Foreign Exchange Fluctuation Gains: ITAT upholds Section 10A Income Tax Exemption [Read Order]](https://images.taxscan.in/h-upload/2025/09/27/250x150_2091536-software-exports-foreign-exchange-fluctuation-gains-itat-income-tax-exemption-taxscan.webp "Software Exports and Foreign Exchange Fluctuation Gains: ITAT upholds Section 10A Income Tax Exemption [Read Order]")
![No Disallowance u/s. 40(a)(ia) where TDS on Buyback of Shares Paid Not Claimed in P&L but Adjusted Against Reserves: ITAT upholds CIT(A) Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/27/250x150_2091468-no-disallowance-itat-taxscan.webp "No Disallowance u/s. 40(a)(ia) where TDS on Buyback of Shares Paid Not Claimed in P&L but Adjusted Against Reserves: ITAT upholds CIT(A) Order [Read Order]")
![Rs. 3.5 Lakh Gift from Daughter Treated as Unexplained Cash by AO: ITAT Deletes Addition, Accepts Source as Genuine [Read Order]](https://images.taxscan.in/h-upload/2025/09/26/250x150_2091288-itat-income-tax-act-itat-delhi-cash-gift-father-and-father-in-law-taxable-under-income-tax-act-taxscan.webp "Rs. 3.5 Lakh Gift from Daughter Treated as Unexplained Cash by AO: ITAT Deletes Addition, Accepts Source as Genuine [Read Order]")
ITAT Dismisses Revenue’s Appeal on Business Loss, Rules CBDT Exception for Bogus LTCG/STCL from Penny Stocks Inapplicable [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) dismissed the Revenue’s appeal for the Assessment Year 2013-14, holding that the loss from share trading was a business loss and that the...
![ITAT Dismisses Revenue’s Appeal on Business Loss, Rules CBDT Exception for Bogus LTCG/STCL from Penny Stocks Inapplicable [Read Order]](https://images.taxscan.in/h-upload/2025/09/26/500x300_2091274-business-loss-taxscan.webp "ITAT Dismisses Revenue’s Appeal on Business Loss, Rules CBDT Exception for Bogus LTCG/STCL from Penny Stocks Inapplicable [Read Order]")
Agricultural Land Classified as Residential by SVA: ITAT Directs Fresh Verification by CIT(A) on Addition u/s 56(2)(x)(b) [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) directed fresh verification by the Commissioner of Income Tax (Appeals)[CIT(A)] on the addition under section 56(2)(x)(b) of Income Tax ...
![Agricultural Land Classified as Residential by SVA: ITAT Directs Fresh Verification by CIT(A) on Addition u/s 56(2)(x)(b) [Read Order]](https://images.taxscan.in/h-upload/2025/09/25/500x300_2090928-itat-delhi-section562xb-agricultural-land-tax.webp "Agricultural Land Classified as Residential by SVA: ITAT Directs Fresh Verification by CIT(A) on Addition u/s 56(2)(x)(b) [Read Order]")
Credit Card Payments from Agricultural Income treated as Unexplained u/s 69C, Made Addition Based on Suspicion: ITAT Deletes Addition [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) deleted the addition of Rs. 9.99 lakh made under Section 69C of Income Tax Act, 1961, where cash payments toward credit card bills from...
![Credit Card Payments from Agricultural Income treated as Unexplained u/s 69C, Made Addition Based on Suspicion: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/09/25/500x300_2090917-credit-card-payments-agricultural-income-treated-unexplained-taxscan.webp "Credit Card Payments from Agricultural Income treated as Unexplained u/s 69C, Made Addition Based on Suspicion: ITAT Deletes Addition [Read Order]")
Relief for BMW: ITAT sets aside Final Assessment Order as Time-Barred u/s 144C(13) for Delay in Giving Effect to DRP Directions [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) granted relief to BMW India Pvt. Ltd. by setting aside the Final Assessment Order for Assessment Year 2011-12 as time-barred under section...
![Relief for BMW: ITAT sets aside Final Assessment Order as Time-Barred u/s 144C(13) for Delay in Giving Effect to DRP Directions [Read Order]](https://images.taxscan.in/h-upload/2025/09/25/500x300_2090919-bmw-taxscan.webp "Relief for BMW: ITAT sets aside Final Assessment Order as Time-Barred u/s 144C(13) for Delay in Giving Effect to DRP Directions [Read Order]")
ITAT Reduces Addition on Unexplained Investment to ₹1.32 Lakh, Grants ₹6.5 Lakh Relief Considering Socio-Economic Status [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) partly allowed the appeal of the assessee for Assessment Year 2012-13, reducing the addition on unexplained investment to Rs. 1,32,000 and ...
![ITAT Reduces Addition on Unexplained Investment to ₹1.32 Lakh, Grants ₹6.5 Lakh Relief Considering Socio-Economic Status [Read Order]](https://images.taxscan.in/h-upload/2025/09/18/500x300_2088277-itat-reduces-unexplained-investment-taxscan.webp "ITAT Reduces Addition on Unexplained Investment to ₹1.32 Lakh, Grants ₹6.5 Lakh Relief Considering Socio-Economic Status [Read Order]")
![Notice u/s 148 Held Time-Barred: ITAT quashes Income Tax Reassessment Proceedings as Void [Read Order]](https://images.taxscan.in/h-upload/2025/09/17/500x300_2088070-itat-quashes-income-tax-reassessment-taxscan.webp "Notice u/s 148 Held Time-Barred: ITAT quashes Income Tax Reassessment Proceedings as Void [Read Order]")
No Tangible Material to Justify AO’s Profit Assessment of ₹69 Crores: ITAT Quashes Reassessment Against S.C. Johnson Pvt. Ltd. [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi, has struck down reassessment proceedings, holding that the Assessing Officer’s (AO) computation of book profits at over ₹69 crores was unsupported...
![No Tangible Material to Justify AO’s Profit Assessment of ₹69 Crores: ITAT Quashes Reassessment Against S.C. Johnson Pvt. Ltd. [Read Order]](https://images.taxscan.in/h-upload/2025/09/15/500x300_2087513-itat-delhi-sc-johnson-case-reassessment-quashed-taxscan.webp "No Tangible Material to Justify AO’s Profit Assessment of ₹69 Crores: ITAT Quashes Reassessment Against S.C. Johnson Pvt. Ltd. [Read Order]")