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
![Duplicate entries in Form 26AS: ITAT deletes addition on Income from other sources [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Delhi-Income-tax-Form-26AS-Duplicate-entries-in-Form-26AS-TAXSCAN.jpg "Duplicate entries in Form 26AS: ITAT deletes addition on Income from other sources [Read Order]")
Duplicate entries in Form 26AS: ITAT deletes addition on Income from other sources [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has deleted the addition of Income from other sources due to duplicate entries found in...
![Consideration from Sale of Urban Agricultural Land is subject to Capital Gains Tax: ITAT upholds Revision Proceedings u/s 263 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/itat-delhi-Section-263-Income-Tax-Act-Taxation-on-Sale-of-Agricultural-Land-Capital-Gains-Tax-on-Land-Sale-ITAT-Urban-Agricultural-Land-Tax-taxscan.jpg "Consideration from Sale of Urban Agricultural Land is subject to Capital Gains Tax: ITAT upholds Revision Proceedings u/s 263 of Income Tax Act [Read Order]")
![ITAT directs AO to allow cost of Improvement with Indexation and Re-Compute Capital Gains u/s 48 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-delhi-Income-tax-Capital-Gains-Assessing-Officer-taxscan.jpg "ITAT directs AO to allow cost of Improvement with Indexation and Re-Compute Capital Gains u/s 48 of Income Tax Act [Read Order]")
![Fees or management support u/s 9(1)(vii) of Income Tax Act is not FTS under India-Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Income-Tax-Double-Taxation-Avoidance-Agreement-India-Singapore-DTAA-ITAT-Delhi-fees-for-technical-services-taxscan.jpg "Fees or management support u/s 9(1)(vii) of Income Tax Act is not FTS under India-Singapore DTAA: ITAT [Read Order]")
TDS u/s 194 C Deduction on Common Maintenance Charges: ITAT Accepts Additional Evidence [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has accepted additional evidence regarding Tax Deducted at Source ( TDS ) under Section 194C of Income Tax Act, 1961, deduction on common...
![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]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) upheld the addition made on the self-occupied house property in the hands of the husband due to the absence of a percentage of ownership...
![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]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) dismissed an appeal, emphasizing that the mere disclosure of addresses and identities of shareholders was not sufficient under section 68...
![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]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) observed that legal fiction created under Section 2 (22)(e) of Income Tax Act, 1961, not to be extended further for broadening concept of...
![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]")