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
![Depreciation on Goodwill Arising from Amalgamation Allowed in Book Profits: ITAT Rules in Favour of S.C. Johnson Pvt. Ltd. [Read Order]](https://images.taxscan.in/h-upload/2025/09/15/500x300_2087510-depreciation-on-goodwill-arising-goodwill-arising-book-profits-taxscan.webp "Depreciation on Goodwill Arising from Amalgamation Allowed in Book Profits: ITAT Rules in Favour of S.C. Johnson Pvt. Ltd. [Read Order]")
Depreciation on Goodwill Arising from Amalgamation Allowed in Book Profits: ITAT Rules in Favour of S.C. Johnson Pvt. Ltd. [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi, has upheld a corporate taxpayer’s accounting treatment of goodwill arising out of amalgamation,...
![Share Capital from Alleged Shell Companies Accepted as Genuine: ITAT quashes Income Tax Revision u/s 263 [Read Order]](https://images.taxscan.in/h-upload/2025/09/13/250x150_2086235-genuineness-share-capital-share-capital-received-itat-itat-upholds-cita-decision-cita-deletes-addition-taxscan.webp "Share Capital from Alleged Shell Companies Accepted as Genuine: ITAT quashes Income Tax Revision u/s 263 [Read Order]")
![Income Tax Assessments on Basis of Consolidated Approval u/s 153D is Void Ab Initio: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/250x150_2085903-itat-income-tax-assessments-income-tax-taxscan.webp "Income Tax Assessments on Basis of Consolidated Approval u/s 153D is Void Ab Initio: ITAT [Read Order]")
![S.153D Approval Granted Without Application of Mind Voids Income Tax Assessment: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/250x150_2085895-2079021-itat-delhi-income-tax-assessment-taxscan.webp "S.153D Approval Granted Without Application of Mind Voids Income Tax Assessment: ITAT [Read Order]")
![S. 54F Exemption cannot Be Denied for Non-Deposit in Capital Gain Account if Entire Sale Consideration already Invested in Plot: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/250x150_2085751-capital-gain-exemption-taxscan.webp "S. 54F Exemption cannot Be Denied for Non-Deposit in Capital Gain Account if Entire Sale Consideration already Invested in Plot: ITAT [Read Order]")
Application of S. 115BBE without Linking to Proper Charging Provision u/s 68-69D is Not Valid: ITAT deletes Rs. 1cr Addition [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has struck down an addition of ₹1 crore made under Section 115BBE of the Income Tax Act, 1961, holding that the Assessing Officer (AO)...
![Application of S. 115BBE without Linking to Proper Charging Provision u/s 68-69D is Not Valid: ITAT deletes Rs. 1cr Addition [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/500x300_2085746-income-tax-addition-taxscan.webp "Application of S. 115BBE without Linking to Proper Charging Provision u/s 68-69D is Not Valid: ITAT deletes Rs. 1cr Addition [Read Order]")
Income Tax Penalty cannot be levied on Addition based on Estimation: “Unsustainable”, says ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that the penalty under Section 270A of the Income Tax Act, 1961, cannot be levied when the underlying addition is based purely...
![Income Tax Penalty cannot be levied on Addition based on Estimation: “Unsustainable”, says ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/500x300_2085741-income-tax-penalty-taxscan.webp "Income Tax Penalty cannot be levied on Addition based on Estimation: “Unsustainable”, says ITAT [Read Order]")
Income Assessed in Proprietor’s Hands cannot Be Assessed again in Dissolved Partnership : ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that income assessed in the proprietor's hand cannot be assessed again in dissolved partnership. The Revenue-appellant appealed...
![Income Assessed in Proprietor’s Hands cannot Be Assessed again in Dissolved Partnership : ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/10/500x300_2085175-dissolved-partnership-itat-taxscan.webp "Income Assessed in Proprietor’s Hands cannot Be Assessed again in Dissolved Partnership : ITAT [Read Order]")
Joint Property owned by Husband and Wife Purchased is Entirely Husband's Investment: ITAT deletes Addition made in Wife’s Hands [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has deleted an addition of ₹70,46,028 made in the hands of the wife, holding that the investment in a jointly owned property was...
![Joint Property owned by Husband and Wife Purchased is Entirely Husbands Investment: ITAT deletes Addition made in Wife’s Hands [Read Order]](https://images.taxscan.in/h-upload/2025/09/09/500x300_2084925-joint-property-itat-taxscan.webp "Joint Property owned by Husband and Wife Purchased is Entirely Husbands Investment: ITAT deletes Addition made in Wife’s Hands [Read Order]")
Interest Paid to HUDA on Delayed External Development Charges Not Penal, Deductible as Revenue Expenditure: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that interest paid to the Haryana Urban Development Authority (HUDA) on delayed payment of External Development Charges (EDC)...
![Interest Paid to HUDA on Delayed External Development Charges Not Penal, Deductible as Revenue Expenditure: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/09/500x300_2084882-huda-itat-taxscan.webp "Interest Paid to HUDA on Delayed External Development Charges Not Penal, Deductible as Revenue Expenditure: ITAT [Read Order]")
![Section 115BBE of Income Tax Act Applies on Transactions On or After 01.04.2017 Only: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/29/500x300_2081806-income-tax-act-income-tax-income-tax-act-applies-transactions-taxscan.webp "Section 115BBE of Income Tax Act Applies on Transactions On or After 01.04.2017 Only: ITAT [Read Order]")
Can Joint Ownership of Residential House Disqualify Section 54F Claim? Case Analysis of ITAT Delhi Ruling
The Section 54F of the Income Tax Act, 1961, provides exemption from long-term capital gains ( LTCG ) if the proceeds from the sale of a long-term capital asset (other than a residential house) are...
