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
![Section 69A Inapplicable For Audited Cash Deposits: ITAT Deletes ₹58.50 Lakh Unexplained Money Addition [Read Order]](https://images.taxscan.in/h-upload/2025/07/17/500x300_2064555-unexplained-money-taxscan.webp "Section 69A Inapplicable For Audited Cash Deposits: ITAT Deletes ₹58.50 Lakh Unexplained Money Addition [Read Order]")
Section 69A Inapplicable For Audited Cash Deposits: ITAT Deletes ₹58.50 Lakh Unexplained Money Addition [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) deleted an addition of Rs. 58,50,000 made under Section 69A of the Income Tax Act, 1961,...
![Relief for IndiGo: ITAT Upholds Deletion of Rs. 11.05 Crore Disallowance u/s 37 as AO’s Final Assessment Confirms Nil Income [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/250x150_2064435-relief-for-indigo-indigo-itat-itat-upholds-deletion-of-rs-1105-crore-disallowance-taxscan.webp "Relief for IndiGo: ITAT Upholds Deletion of Rs. 11.05 Crore Disallowance u/s 37 as AO’s Final Assessment Confirms Nil Income [Read Order]")
![Assessee Produced Documentary Evidence to Prove Genuineness of Share Capital: ITAT Confirms CIT(A)’s Deletion of ₹3.07 Cr Income Tax Addition [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/250x150_2064325-assessee-produced-documentary-evidence-documentary-evidence-taxscan.webp "Assessee Produced Documentary Evidence to Prove Genuineness of Share Capital: ITAT Confirms CIT(A)’s Deletion of ₹3.07 Cr Income Tax Addition [Read Order]")
![ITAT condones 719 days delay in filing Income Tax appeal considering ill health of Managing Person [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/250x150_2064315-itat-delhi-income-tax-appeal-itat-condones-taxscan.webp "ITAT condones 719 days delay in filing Income Tax appeal considering ill health of Managing Person [Read Order]")
![ITAT Rules Domain Registration and web Hosting not Royalty Income [Read Order]](https://images.taxscan.in/h-upload/2025/07/14/500x300_2063754-itat-itat-rules-itat-rules-domain-registration-domain-registration-taxscan.webp "ITAT Rules Domain Registration and web Hosting not Royalty Income [Read Order]")
Addition Based on Suspicion of Fictitious Profit via Client Code Modification Facility in F&O Segment Without Investigation Not Sustainable: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) in its recent ruling held that the addition made by the Assessing Officer(AO) on suspicion basis without any independent investigation ...
![Addition Based on Suspicion of Fictitious Profit via Client Code Modification Facility in F&O Segment Without Investigation Not Sustainable: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/12/500x300_2063200-itat-itat-roundup-weeklyrounup-taxscan-7.webp "Addition Based on Suspicion of Fictitious Profit via Client Code Modification Facility in F&O Segment Without Investigation Not Sustainable: ITAT [Read Order]")
Honda Motorcycle India’s ₹10.84 Crore FTS Payment to Asian Honda: ITAT Remands to Determine Taxability & P.E. under India–Thailand DTAA Due to Missing Documents [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has allowed the appeal of Asian Honda Motor Co. Ltd. and remanded the matter to the Dispute Resolution Panel (DRP), after noticing that...
![Honda Motorcycle India’s ₹10.84 Crore FTS Payment to Asian Honda: ITAT Remands to Determine Taxability & P.E. under India–Thailand DTAA Due to Missing Documents [Read Order]](https://images.taxscan.in/h-upload/2025/07/09/500x300_2062038-honda-motor-taxscan.webp "Honda Motorcycle India’s ₹10.84 Crore FTS Payment to Asian Honda: ITAT Remands to Determine Taxability & P.E. under India–Thailand DTAA Due to Missing Documents [Read Order]")
Relief for Rolls Royce: ITAT Quashes Time-Barred Assessment Order Passed Beyond S.144C(13) Deadline [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) granted relief to Rolls Royce India Pvt. by quashing the final assessment order passed beyond the prescribed time limit under Section...
![Relief for Rolls Royce: ITAT Quashes Time-Barred Assessment Order Passed Beyond S.144C(13) Deadline [Read Order]](https://images.taxscan.in/h-upload/2025/07/08/500x300_2061227-rolls-royce-taxscan.webp "Relief for Rolls Royce: ITAT Quashes Time-Barred Assessment Order Passed Beyond S.144C(13) Deadline [Read Order]")
Reference to DVO can be Made only During Pendency of Income Tax Assessment or Reassessment Proceedings: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) in its recent ruling dismissed the appeal filed by the revenue and upheld the order of the Commissioner of Income Tax (Appeals) (...
![Reference to DVO can be Made only During Pendency of Income Tax Assessment or Reassessment Proceedings: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/500x300_2060615-relief-to-revenue-delhi-hc-affirms-basis-of-third-party-third-party-search-findings-aos-reassessment-search-findings-affirms-aos-reassessment-taxscan-1.webp "Reference to DVO can be Made only During Pendency of Income Tax Assessment or Reassessment Proceedings: ITAT [Read Order]")
ITAT Quashes Reassessment Initiated on Mere Suspicion of Money Laundering Without Concrete Evidence [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) quashed the reassessment proceedings initiated against the assessee, holding that they were based solely on suspicion of money laundering and...
![ITAT Quashes Reassessment Initiated on Mere Suspicion of Money Laundering Without Concrete Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/500x300_2060582-reassessment-.webp "ITAT Quashes Reassessment Initiated on Mere Suspicion of Money Laundering Without Concrete Evidence [Read Order]")
CIT(A)’s Deletion of ₹2.32 Cr Addition u/s 68 Based on Evidence Admitted in Violation of Rule 46A: ITAT Sets Aside Order and Remands to AO [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) set aside the Commissioner of Income Tax (Appeal) [CIT(A)]’s order deleting an addition of ₹2.32 crore under Section 68 of Income Tax...
![CIT(A)’s Deletion of ₹2.32 Cr Addition u/s 68 Based on Evidence Admitted in Violation of Rule 46A: ITAT Sets Aside Order and Remands to AO [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/500x300_2060556-section-68-addition.webp "CIT(A)’s Deletion of ₹2.32 Cr Addition u/s 68 Based on Evidence Admitted in Violation of Rule 46A: ITAT Sets Aside Order and Remands to AO [Read Order]")