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
![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]")
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,...
![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]](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]](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]")
![No denial of Capital Gains Deduction for Non-Deposit in Capital Gains Account Scheme: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Delhi-Capital-Gains-Deduction-Capital-Gains-Account-Scheme-Income-Tax-taxscan.jpg "No denial of Capital Gains Deduction for Non-Deposit in Capital Gains Account Scheme: ITAT [Read Order]")
No TDS Deduction u/s 194 J of Income Tax Act, when consultancy charges excluding Service Tax does not Exceed Rs. 30,000: ITAT
The two member bench of the Income Tax Appellate Tribunal ( ITAT ), Delhi, observed that no Tax Deducted at Source ( TDS ) deduction under Section 194J of the Income Tax Act, 1961, when consultancy...
Capital Gain Account Scheme towards Cost of Improvement of Residential Property Acquired is Eligible for Deduction u/s 54F of Income Tax Act: ITAT [Read Order]
In a significant ruling the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) observed that the capital gain account scheme towards cost of improvement of residential property acquired was...
![Capital Gain Account Scheme towards Cost of Improvement of Residential Property Acquired is Eligible for Deduction u/s 54F of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Delhi-Income-Tax-Residential-Property-Acquired-TAXSCAN.jpg "Capital Gain Account Scheme towards Cost of Improvement of Residential Property Acquired is Eligible for Deduction u/s 54F of Income Tax Act: ITAT [Read Order]")
Amount of TDS can be reduced while calculating advance tax and Interest u/s 234B of Income Tax Act cannot be levied: ITAT [Read Order]
In a recent decision the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) observed that the amount of Tax Deducted at Source ( TDS ) can be reduced while calculating advance tax and interest...
![Amount of TDS can be reduced while calculating advance tax and Interest u/s 234B of Income Tax Act cannot be levied: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Amount-of-TDS-advance-tax-Interest-Income-Tax-Act-ITAT-taxscan.jpg "Amount of TDS can be reduced while calculating advance tax and Interest u/s 234B of Income Tax Act cannot be levied: ITAT [Read Order]")
Voluntary Disallowance of Expense u/s 40 (a) (ia) not a base to treat Taxpayer as 'Assessee in Default': ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has held that voluntary disallowance of an expense under section 40 (a) (ia) of the Income Tax Act, 1962 is not a base to treat a...
![Voluntary Disallowance of Expense u/s 40 (a) (ia) not a base to treat Taxpayer as Assessee in Default: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Delhi-Disallowance-of-Expense-Voluntary-Disallowance-of-Expense-TAXSCAN.jpg "Voluntary Disallowance of Expense u/s 40 (a) (ia) not a base to treat Taxpayer as Assessee in Default: ITAT [Read Order]")
![Income Tax addition upheld without Application of Mind: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Delhi-Income-Tax-Income-Tax-Addition-Upheld-taxscan.jpg "Income Tax addition upheld without Application of Mind: ITAT deletes Addition [Read Order]")
No taxability arises in Absence of any Income Escapement on Repatriating Rs. 203.56 Cr arising from NCDs Redemption: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) has held that no taxability arose as there was no escapement of income on repatriating Rs.203.56 Cr. arising from redemption of...
![No taxability arises in Absence of any Income Escapement on Repatriating Rs. 203.56 Cr arising from NCDs Redemption: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Delhi-Income-Tax-NCDs-Redemption-taxscan.jpg "No taxability arises in Absence of any Income Escapement on Repatriating Rs. 203.56 Cr arising from NCDs Redemption: ITAT [Read Order]")