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
![Late Deposit of TDS in Compliance with Interim Injunction order During Pendency of Writ Petition: ITAT deletes Interest for Late TDS deposit against Central Bank of India [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Late-Deposit-of-TDS-TDS-Late-Deposit-of-TDS-in-Compliance-with-Interim-Injunction-order-Deposit-ITAT-taxscan.jpg "Late Deposit of TDS in Compliance with Interim Injunction order During Pendency of Writ Petition: ITAT deletes Interest for Late TDS deposit against Central Bank of India [Read Order]")
Late Deposit of TDS in Compliance with Interim Injunction order During Pendency of Writ Petition: ITAT deletes Interest for Late TDS deposit against Central Bank of India [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has deleted the interest for late deposit of Tax Deducted at Source (TDS) against the Central...
![No disallowance shall be made u/s 14A r.w.r 8D I.T Rule if assessee not earned any exempt income previous year relevant to assessment year: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/CBIC-Sets-Norms-for-Officer-Posting-and-Performance-CRC-Payment-Exemption-at-Air-Freight-Solutions-TAXSCAN.jpg "No disallowance shall be made u/s 14A r.w.r 8D I.T Rule if assessee not earned any exempt income previous year relevant to assessment year: ITAT [Read Order]")
![Ex-parte Addition on Unexplained Investment: ITAT directs Re adjudication of Addition towards source of Investment in Purchase of Immovable Property [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Ex-parte-Unexplained-Investment-ITAT-Re-adjudication-Addition-Investment-Purchase-Immovable-Property-TAXSCAN.jpg "Ex-parte Addition on Unexplained Investment: ITAT directs Re adjudication of Addition towards source of Investment in Purchase of Immovable Property [Read Order]")
![No TDS applicable on payments made to Haryana Urban Development Authority on account of EDC charges: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-TDS-applicable-payments-Haryana-Urban-Development-Authority-account-EDC-ITAT-TAXSCAN.jpg "No TDS applicable on payments made to Haryana Urban Development Authority on account of EDC charges: ITAT [Read Order]")
Fringe Benefits Tax is Allowable as Deduction in Computing Book Profit as per Section 115JB of Income Tax Act: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that according to CBDT vide Circular No. 8/2005, the fringe benefit tax is an allowable deduction in computing book profit as per Section...
![Fringe Benefits Tax is Allowable as Deduction in Computing Book Profit as per Section 115JB of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Fringe-Benefits-Tax-Allowable-Deduction-Computing-Book-Profit-Income-Tax-Act-ITAT-TAXSCAN.jpg "Fringe Benefits Tax is Allowable as Deduction in Computing Book Profit as per Section 115JB of Income Tax Act: ITAT [Read Order]")
Rejection of Books of Account by AO on Grounds of Defect and Discrepancies: ITAT Upholds the Decision of CIT(A) [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that there was defect and discrepencies in the books of account and thus upheld the decision of Commissioner of Income Tax (Appeals)...
![Rejection of Books of Account by AO on Grounds of Defect and Discrepancies: ITAT Upholds the Decision of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Rejection-Books-of-Account-Rejection-of-Books-of-Account-Rejection-of-Books-of-Account-by-AO-AO-CITA-ITAT-taxscan.jpg "Rejection of Books of Account by AO on Grounds of Defect and Discrepancies: ITAT Upholds the Decision of CIT(A) [Read Order]")
Expenses for Business Maintenance Not Allowable u/s 24 of Income Tax Act: ITAT declares Disallowance made u/s 37 Arbitrary [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has declared the disallowance made under Section 37 of the Income Tax Act 1961 as arbitrarily as business maintenance not allowable under...
![Expenses for Business Maintenance Not Allowable u/s 24 of Income Tax Act: ITAT declares Disallowance made u/s 37 Arbitrary [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Expenses-for-Business-Maintenance-Not-Allowable-Income-Tax-Act-ITAT-declares-Disallowance-Arbitrary-TAXSCAN.jpg "Expenses for Business Maintenance Not Allowable u/s 24 of Income Tax Act: ITAT declares Disallowance made u/s 37 Arbitrary [Read Order]")
Date of Dispatch of Assessment order Beyond the Limitation Period Prescribed u/s 153(1) of Income Tax Act: ITAT Quashes Assessment Order [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the assessment order, though passed on 31.12.2016, was dispatched to the Speed Post Centre on 02.01.2017 would have to be construed...
![Date of Dispatch of Assessment order Beyond the Limitation Period Prescribed u/s 153(1) of Income Tax Act: ITAT Quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Date-of-Dispatch-of-Assessment-order-Beyond-the-Limitation-Period-Prescribed-Income-Tax-Ac-ITAT-Quashes-Assessment-Order-TAXSCAN.jpg "Date of Dispatch of Assessment order Beyond the Limitation Period Prescribed u/s 153(1) of Income Tax Act: ITAT Quashes Assessment Order [Read Order]")
ITAT Dismisses Appeal by Income Tax Department as NCLT Admitted Application filed by Assessee u/s 14 of IBC [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has dismissed the appeal filed by the Income Tax department as the National Company Law Tribunal (NCLT) had admitted the application filed by...
![ITAT Dismisses Appeal by Income Tax Department as NCLT Admitted Application filed by Assessee u/s 14 of IBC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-ITAT-Dismisses-Appeal-by-Income-Tax-Department-Income-Tax-Department-NCLT-IBC-taxscan.jpg "ITAT Dismisses Appeal by Income Tax Department as NCLT Admitted Application filed by Assessee u/s 14 of IBC [Read Order]")
Failure to Distinct between Electric Fitting Installed in Factory and Office Premises: ITAT Allows Higher Depreciation to Office Electric Fittings [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has allowed higher depreciation to office electronic fittings on failure to distinguish between the electric fitting installed in factory and...
![Failure to Distinct between Electric Fitting Installed in Factory and Office Premises: ITAT Allows Higher Depreciation to Office Electric Fittings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Failure-Failure-to-Distinct-between-Electric-Fitting-Installed-in-Factory-and-Office-Premises-Electric-Fitting-Installed-in-Factory-Office-Premises-ITAT-taxscan.jpg "Failure to Distinct between Electric Fitting Installed in Factory and Office Premises: ITAT Allows Higher Depreciation to Office Electric Fittings [Read Order]")
Mere Wrong Claim by itself not Ipso Facto invite Penalty u/s 271(1)(c) of Income Tax Act if Bona Fides of Assessee’s Actions are Beyond Reasonable Doubt: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that mere wrong claim by itself would not ipso facto invite the imposition of penalty under Section 271(1)(c) of the Income Tax Act...
![Mere Wrong Claim by itself not Ipso Facto invite Penalty u/s 271(1)(c) of Income Tax Act if Bona Fides of Assessee’s Actions are Beyond Reasonable Doubt: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Ipso-Facto-Penalty-Income-Tax-Act-Bona-Fides-of-Assessees-Actions-ITAT-taxscan.jpg "Mere Wrong Claim by itself not Ipso Facto invite Penalty u/s 271(1)(c) of Income Tax Act if Bona Fides of Assessee’s Actions are Beyond Reasonable Doubt: ITAT [Read Order]")