ITAT Delhi Judgments, Orders & News | Income Tax Appellate Tribunal

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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

Difference in Opening Stock and Closing Stock due to Clerical Mistake in ITR: ITAT upholds deletion of Addition [Read Order]

Aparna. M

The Income Tax Appellate Tribunal (ITAT) Delhi bench observed that difference in the opening stock and closing stock of assessee arised due to the...

Difference between Circle Rate and actual amount paid for Purchase of Land: ITAT upholds addition...

Non-issuance of Show Cause Notice as to Dissatisfaction on Insufficient Evidence is a Sufficient...

Commission charged by AO considering Market Trend in Providing Accommodation Entries, not on Ad-Hoc...

Assessment Order framed u/s 153A based upon Documents Recovered by Search from 3rd party without...

ITAT quashes Reassessment Proceeding initiated u/s 147 of Income Tax Act on basis of vague Report of Investigation Wing without applying mind [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi bench, quashed reassessment proceedings initiated under section 147 of the Income Tax Act, 1961, on the basis of a vague report from the investigation...

Notice u/s 271 (1)(c) of Income Tax Act issued Without Specifying Charge and Striking off Irrelevant Limp: ITAT quashes Penalty Proceedings [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has quashed the penalty proceedings as the notice under Section 271(1)(c) of the Income Tax Act 1961 was issued without specifying the charge...

Failure to prove Business Expediency of Foreign Travel Expenses: ITAT upholds Disallowance [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi bench, while upholding the disallowance of foreign travel expenses, held that the assessee had failed to prove the business expediency of foreign...

Disallowance u/s 14A of Income Tax Act cannot exceed Exempt Income : ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi bench, held that disallowance under Section 14A of the Income Tax Act, 1961, could not exceed exempt income. The assessee, Sara International...

Rental Income earned from Lease of building taxable under the head “Income from Business and Profession": ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi bench held that rental income earned from the lease of a building would be taxable under the head "Income from Business and Profession." The tribunal...

ITAT deletes Disallowance u/s 40A(2)(B) upon Estimated Income from Sub-Contract of Joint Venture [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has deleted the disallowance under Section 40A(2)(B) of the Income Tax Act 1961, upon estimated income from subcontract of joint venture The...

ITAT upholds disallowance of ‘commission on sales’ for failure to demonstrate actual role played by Commission Agents in procuring sales [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi bench upheld the disallowance of commission on sales due to the failure to demonstrate the actual role played by the commission agents in procuring...

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