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
![Disallowance u/s 14A of Income Tax Act cannot exceed Exempt Income : ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Disallowance-Income-Tax-Act-Income-Tax-Income-ITAT-taxscan.jpg "Disallowance u/s 14A of Income Tax Act cannot exceed Exempt Income : ITAT [Read Order]")
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...
![Rental Income earned from Lease of building taxable under the head “Income from Business and Profession: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Rental-Income-earned-from-Lease-building-taxable-Income-from-Business-and-Profession-ITAT-Income-Tax-Act-Income-Tax-TAXSCAN.jpg "Rental Income earned from Lease of building taxable under the head “Income from Business and Profession: ITAT [Read Order]")
![ITAT deletes Disallowance u/s 40A(2)(B) upon Estimated Income from Sub-Contract of Joint Venture [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITAT-deletes-Disallowance-Estimated-Income-Sub-Contract-of-Joint-Venture-Joint-Venture-Income-Tax-Act-Income-Tax-ITAT-TAXSCAN.jpg "ITAT deletes Disallowance u/s 40A(2)(B) upon Estimated Income from Sub-Contract of Joint Venture [Read Order]")
![ITAT upholds disallowance of ‘commission on sales’ for failure to demonstrate actual role played by Commission Agents in procuring sales [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITAT-disallowance-commission-on-sales-failure-actual-role-played-by-commission-agents-commission-agents-sales-taxscan.jpg "ITAT upholds disallowance of ‘commission on sales’ for failure to demonstrate actual role played by Commission Agents in procuring sales [Read Order]")
![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]")
Jewellery found during Survey Proceedings are Gifts from Mother-In-Law as Stridhan: ITAT deletes Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench, while deleting the addition, observed that the jewelry found during survey proceedings were gifts from the mother-in-law as stridhan. The...
![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]")
Gifts received in shape of cash “Shaguns” on various occasions like Marriages, Birthdays, Anniversaries kept in Locker shall not be treated as Unexplained Money u/s 69A of Income Tax Act: ITAT
The Income Tax Appellate Tribunal (ITAT), Delhi bench held that gifts received in the form of cash shaguns on various occasions, such as marriages, birthdays, and anniversaries, kept in a locker,...
Failure to make Enquiries on Proprietary of Sale Consideration based on Seized Documents: ITAT directs Re-Adjudication [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has directed re-adjudication on failure to make enquiries on proprietary of sale consideration based on seized documents. The assessee...
![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]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that it is difficult to hold that the action of the AO is unintelligible as the revisionary proceeding was intiated in the event of...
![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]")
