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 directs to compute addition towards 2% of profit on sale of silver by assessee found during Search proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-directs-to-compute-addition-towards-profit-on-sale-of-silver-by-assessee-found-during-Search-proceedings-TAXSCAN.jpg "ITAT directs to compute addition towards 2% of profit on sale of silver by assessee found during Search proceedings [Read Order]")
ITAT directs to compute addition towards 2% of profit on sale of silver by assessee found during Search proceedings [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench directed to compute addition towards 2% of profit on silver sold by assessee found during the...
![ITAT directs to compute addition towards 2% of Profit on Sale of Gold by assessee found during Search and Seizure [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-directs-to-compute-addition-towards-Profit-on-Sale-of-Gold-by-assessee-found-during-Search-and-Seizure-TAXSCAN.jpg "ITAT directs to compute addition towards 2% of Profit on Sale of Gold by assessee found during Search and Seizure [Read Order]")
![ITAT deletes Addition made u/s 69 of Income Tax Act without detecting material to establish Undisclosed Transactions involving Sale/Purchase of Gold in Cash outside Books of Accounts [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-ncome-Tax-Act-material-to-establish-Undisclosed-Transactions-involving-Sale-Purchase-of-Gold-in-Cash-outside-Books-of-Accounts-TAXSCAN.jpg "ITAT deletes Addition made u/s 69 of Income Tax Act without detecting material to establish Undisclosed Transactions involving Sale/Purchase of Gold in Cash outside Books of Accounts [Read Order]")
![Section 41 (1) of Income Tax Act shall not apply since waiver of loan does not amount to cessation of trading liability: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Income-Tax-Act-waiver-of-loan-cessation-of-trading-liability-ITAT-deletes-Addition-loan-trading-liability-taxscan.jpg "Section 41 (1) of Income Tax Act shall not apply since waiver of loan does not amount to cessation of trading liability: ITAT deletes Addition [Read Order]")
Fee received towards live transmissions of cricket matches programmes held in Australia is not "Royalty" under Indo -Australia DTAA: ITAT deletes addition against Cricket Australia [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench ruled that fee received towards live transmissions of cricket matches programs held in Australia is not royalty under India -Australia Double...
![Fee received towards live transmissions of cricket matches programmes held in Australia is not Royalty under Indo -Australia DTAA: ITAT deletes addition against Cricket Australia [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Fee-Fee-received-towards-live-transmissions-Fee-received-towards-live-transmissions-of-cricket-ITAT-taxscan.jpg "Fee received towards live transmissions of cricket matches programmes held in Australia is not Royalty under Indo -Australia DTAA: ITAT deletes addition against Cricket Australia [Read Order]")
Non-Compliance of E-notice due to non-Reaching to Concerned Officials as Employee Handling Matter left Company is a Reasonable Cause: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the non-compliance of e-notice due to non-reaching to the concerned officer as the employee handling the matter had left the...
![Non-Compliance of E-notice due to non-Reaching to Concerned Officials as Employee Handling Matter left Company is a Reasonable Cause: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Non-Compliance-of-E-notice-due-to-non-Reaching-to-Concerned-Officials-as-Employee-Handling-Matter-left-Company-is-a-Reasonable-Cause-ITAT-TAXSCAN.jpg "Non-Compliance of E-notice due to non-Reaching to Concerned Officials as Employee Handling Matter left Company is a Reasonable Cause: ITAT [Read Order]")
Principle of Res Judicata not Applicable to Income Tax Proceedings as Each Year is a Separate Event: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the principle of Res judicata would not be applicable to the income tax proceedings as each year is a separate event. The...
![Principle of Res Judicata not Applicable to Income Tax Proceedings as Each Year is a Separate Event: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Principle-of-Res-Judicata-Income-Tax-Proceedings-ITAT-Income-Tax-taxscan.jpg "Principle of Res Judicata not Applicable to Income Tax Proceedings as Each Year is a Separate Event: ITAT [Read Order]")
No TDS u/s 195 of Income Tax Act when No Income Chargeable to Tax Arose on Non-Resident: Delhi HC upholds Order of ITAT [Read Order]
The Delhi High Court has held that no Tax Deductible at Source (TDS ) under section 195 of the Income Tax Act when no income chargeable to tax arose on non-resident and upheld the order of the Income...
![No TDS u/s 195 of Income Tax Act when No Income Chargeable to Tax Arose on Non-Resident: Delhi HC upholds Order of ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/TDS-Income-Tax-Act-Income-Tax-Arose-Non-Resident-Delhi-HC-upholds-Order-of-ITAT-Delhi-High-Court-ITAT-taxscan.jpg "No TDS u/s 195 of Income Tax Act when No Income Chargeable to Tax Arose on Non-Resident: Delhi HC upholds Order of ITAT [Read Order]")
Sale of Stock of Agricultural Land can be Treated as Capital Gain not Business Receipt: ITAT deletes Addition [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has deleted the addition holding that the sale of stock of agricultural land could be treated as capital gain and not business receipt. In...
![Sale of Stock of Agricultural Land can be Treated as Capital Gain not Business Receipt: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Sale-of-Stock-Sale-Stock-Agricultural-Land-Capital-Gain-Business-Receipt-ITAT-taxscan.jpg "Sale of Stock of Agricultural Land can be Treated as Capital Gain not Business Receipt: ITAT deletes Addition [Read Order]")
Interest Expenditure not Claimed in Profit and Loss Account cannot be Treated as Revenue Expense for Disallowance u/s 14A of Income Tax Act: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the interest expenditure which had not been claimed in the profit and loss account could not be treated as revenue expense for...
![Interest Expenditure not Claimed in Profit and Loss Account cannot be Treated as Revenue Expense for Disallowance u/s 14A of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Interest-Interest-Expenditure-Expenditure-Profit-ITAT-taxscan.jpg "Interest Expenditure not Claimed in Profit and Loss Account cannot be Treated as Revenue Expense for Disallowance u/s 14A of Income Tax Act: ITAT [Read Order]")
Quantity of Gold Jewellery Less than Allowable Limit by CBDT Circular not Unexplained Jewellery u/s 69 of Income Tax Act: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that as per the CBDT (Central Board of Direct Taxes) circular, 500 gms for the assessee, 100 gms for her husband and 250 gms for her...
![Quantity of Gold Jewellery Less than Allowable Limit by CBDT Circular not Unexplained Jewellery u/s 69 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Quantity-Gold-Jewellery-Allowable-CBDT-Circular-Unexplained-Jewellery-Income-Tax-Act-ITAT-TAXSCAN.jpg "Quantity of Gold Jewellery Less than Allowable Limit by CBDT Circular not Unexplained Jewellery u/s 69 of Income Tax Act: ITAT [Read Order]")