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
![Notice of Penalty issued without Specifying Charge of Offense committed by Assessee: ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Notice-of-Penalty-Specifying-Charge-of-Offense-committed-by-Assessee-ITAT-deletes-Penalty-ITAT-Income-Tax-Act-Income-Tax-TAXSCAN.jpg "Notice of Penalty issued without Specifying Charge of Offense committed by Assessee: ITAT deletes Penalty [Read Order]")
Notice of Penalty issued without Specifying Charge of Offense committed by Assessee: ITAT deletes Penalty [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench, held that the notice for penalty proceedings was issued by the Assessing Officer without...
![Jewellery found during Survey Proceedings are Gifts from Mother-In-Law as Stridhan: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Jewellery-Survey-Proceedings-Stridhan-ITAT-deletes-Addition-INCOME-TAX-INCOME-TAX-ACT-Gifts-from-Mother-In-Law-TAXSCAN-1.jpg "Jewellery found during Survey Proceedings are Gifts from Mother-In-Law as Stridhan: ITAT deletes Addition [Read Order]")
![Failure to make Enquiries on Proprietary of Sale Consideration based on Seized Documents: ITAT directs Re-Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Failure-to-make-Enquiries-Proprietary-of-Sale-Seized-Documents-ITAT-directs-Re-Adjudication-ITAT-INCOME-TAX-INCOME-TAX-ACT-TAXSCAN.jpg "Failure to make Enquiries on Proprietary of Sale Consideration based on Seized Documents: ITAT directs Re-Adjudication [Read Order]")
![Revisional Proceeding u/s 263 of Income Tax Act cannot be initiated in the event of Absence of Inquiry or Verification: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Revisional-Proceeding-Income-Tax-Act-Absence-of-Inquiry-Verification-ITAT-taxscan.jpg "Revisional Proceeding u/s 263 of Income Tax Act cannot be initiated in the event of Absence of Inquiry or Verification: ITAT [Read Order]")
Prior Period Income from Sale of Property chargeable to Income Tax in the year of Sale: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench, while directing the matter of the assessee for readjudication, held that prior period income from the sale of property shall be chargeable to...
![Prior Period Income from Sale of Property chargeable to Income Tax in the year of Sale: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Sale-of-Property-Prior-Period-Income-Income-from-Sale-of-Property-ITAT-ITAT-DELHI-INCOME-TAX-INCOME-TAX-ACT-TAXSCAN.jpg "Prior Period Income from Sale of Property chargeable to Income Tax in the year of Sale: ITAT [Read Order]")
Relief to Havells India: ITAT deletes disallowance of sales incentive payable to dealers and distributors under “Shahenshah Scheme” [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench, while granting relief to Havells India, deleted the disallowance of sales incentives payable to dealers and distributors under the Shahenshah...
![Relief to Havells India: ITAT deletes disallowance of sales incentive payable to dealers and distributors under “Shahenshah Scheme” [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Havells-India.jpg "Relief to Havells India: ITAT deletes disallowance of sales incentive payable to dealers and distributors under “Shahenshah Scheme” [Read Order]")
Provision of Section 269SS and 269T of Income Tax Act imposes Statutory Liability and can't be stated as a Mere Technical Violation: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the provision of Section 269SS and 269T of the Income Tax Act, 1961 imposed statutory liability and cannot be stated as a mere...
![Provision of Section 269SS and 269T of Income Tax Act imposes Statutory Liability and cant be stated as a Mere Technical Violation: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Provision-Income-Tax-Act-Statutory-Liability-stated-Mere-Technical-Violation-ITAT-TAXSCAN.jpg "Provision of Section 269SS and 269T of Income Tax Act imposes Statutory Liability and cant be stated as a Mere Technical Violation: ITAT [Read Order]")
Receipt from Support Services cannot be Treated as FIS under Article 12(4)(b) of India -USA DTAA: ITAT Deletes Income Tax Addition [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that services rendered are not in relation to any manufacturing activity, therefore the receipts cannot be treated as Fee for Included...
![Receipt from Support Services cannot be Treated as FIS under Article 12(4)(b) of India -USA DTAA: ITAT Deletes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Receipt-from-Support-Services-Treated-as-FIS-under-India-USA-DTAA-ITAT-Income-Tax-TAXSCAN.jpg "Receipt from Support Services cannot be Treated as FIS under Article 12(4)(b) of India -USA DTAA: ITAT Deletes Income Tax Addition [Read Order]")
Maintenance of Cash of company at Residence mixed with Cash of Family Members during Search Proceeding: ITAT Deletes Addition u/s 69A of Income Tax Act [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has deleted the addition under Section 69A of the Income Tax Act 1961 as it was imposed based upon the maintenance of cash of company at...
![Maintenance of Cash of company at Residence mixed with Cash of Family Members during Search Proceeding: ITAT Deletes Addition u/s 69A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Maintenance-Cash-of-company-Residence-mixed-Cash-of-Family-Members-Search-Proceeding-ITAT-Deletes-Income-Tax-Act-TAXSCAN.jpg "Maintenance of Cash of company at Residence mixed with Cash of Family Members during Search Proceeding: ITAT Deletes Addition u/s 69A of Income Tax Act [Read Order]")
Claim of Capital Gain Deduction u/s 54 of Income Tax Act towards Purchase of Two Adjacent and Joint Flats for the Purpose of one Residence Unit: ITAT Restores Matter to AO for Verification [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) restored the matter to the file of the Assessing Officer (AO) for verification and examination to allow claim of capital gain deduction under...
![Claim of Capital Gain Deduction u/s 54 of Income Tax Act towards Purchase of Two Adjacent and Joint Flats for the Purpose of one Residence Unit: ITAT Restores Matter to AO for Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Claim-of-Capital-Gain-Claim-Capital-Gain-Deduction-Income-Tax-Act-Income-Tax-Residence-Unit-ITAT-AO-taxscan.jpg "Claim of Capital Gain Deduction u/s 54 of Income Tax Act towards Purchase of Two Adjacent and Joint Flats for the Purpose of one Residence Unit: ITAT Restores Matter to AO for Verification [Read Order]")