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

ITAT allows Interest Expenses claimed u/s 36(1)(iii) towards Loans advanced to subsidiary companies for Commercial Expediency [Read Order]

Aparna. M

The Income Tax Appellate Tribunal (ITAT), Delhi bench allowed interest expenses claimed under Section 36(1)(iii) of the Income Tax Act, 1961 towards...

Waiver of Loan for Acquiring Capital Assets cannot be taxed as Perquisite u/s 28(iv) of Income Tax...

Acceptance of ITR without Adequate and Sufficient Enquiry by AO: ITAT upholds Revision order u/s 263...

Reassessment based on non-filing of ITR and Information of Cash Transaction in Bank Account is...

Difference in Opening Stock and Closing Stock due to Clerical Mistake in ITR: ITAT upholds deletion...

Difference between Circle Rate and actual amount paid for Purchase of Land: ITAT upholds addition made u/s 56(2)(vii)(b) of Income Tax Act

The Income Tax Appellate Tribunal (ITAT), Delhi bench, upheld the addition made under Section 56(2)(vii)(b) of the Income Tax Act, 1961, towards the difference between the circle rate and the actual...

Non-issuance of Show Cause Notice as to Dissatisfaction on Insufficient Evidence is a Sufficient Cause preventing from Filing Additional Evidence: ITAT directs Re-adjudication [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has directed re-adjudication as non-issuance of show cause notice as to dissatisfaction on insufficient evidence was a sufficient cause...

Commission charged by AO considering Market Trend in Providing Accommodation Entries, not on Ad-Hoc basis: ITAT confirms Addition [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has confirmed the addition as the commission charged by Assessing Officer (AO) was considering the market trend in providing accommodation...

Assessment Order framed u/s 153A based upon Documents Recovered by Search from 3rd party without Following Procedures as per S.153C of Income Tax Act: ITAT deletes Addition [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has deleted the addition as the assessment order was framed under Section 153A of the Income Tax Act 1961 based upon the documents recovered by...

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...

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