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
![Failure to Discharge onus to Prove Genuineness of cash credited by cheques in various Bank Accounts: ITAT Restores matter to file of AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Failure-Discharge-Prove-Genuineness-cash-credited-cheques-Bank-Accounts-ITAT-AO-TAXSCAN.jpg "Failure to Discharge onus to Prove Genuineness of cash credited by cheques in various Bank Accounts: ITAT Restores matter to file of AO [Read Order]")
Failure to Discharge onus to Prove Genuineness of cash credited by cheques in various Bank Accounts: ITAT Restores matter to file of AO [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench held that assessee was failed to discharge the onus to prove genuineness of cash credited by...
![No Addition u/s 68 of Income Tax Act shall be made if Amount does not appear in Books of Account: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Income-Tax-Act-Amount-Books-Account-ITAT-TAXSCAN.jpg "No Addition u/s 68 of Income Tax Act shall be made if Amount does not appear in Books of Account: ITAT [Read Order]")
![No addition can be made u/s 68 of Income Tax Act in hands of assessee Firm on account of Capital introduced by Partners: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-addition-addition-Income-Tax-Act-assessee-Firm-account-of-Capital-ITAT-taxscan.jpg "No addition can be made u/s 68 of Income Tax Act in hands of assessee Firm on account of Capital introduced by Partners: ITAT [Read Order]")
![Tax Calculation Error in Form No 5 issued by PCIT cannot be Rectified by AO invoking Provision of Section 154 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Tax-Calculation-PCIT-AO-invoking-Provision-Income-Tax-Act-ITAT-TAXSCAN.jpeg "Tax Calculation Error in Form No 5 issued by PCIT cannot be Rectified by AO invoking Provision of Section 154 of Income Tax Act: ITAT [Read Order]")
![Depreciation on Solar Power Plant shall be allowed if Electricity is Generated for captive use of Factory: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Depreciation-Solar-Power-Plant-Depreciation-on-Solar-Power-Depreciation-on-Solar-Power-Plant-shall-be-allowed-if-Electricity-is-Generated-for-captive-use-of-Factory-ITAT-taxscan.jpg "Depreciation on Solar Power Plant shall be allowed if Electricity is Generated for captive use of Factory: ITAT [Read Order]")
Penalty u/s 271A(1)(d) of Income Tax Act shall not be Levied, if Assessee Shows Reasonable Cause for Non compliance of Statutory Notices: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench held that the penalty under Section 271A(1)(d) of Income Tax Act, 1961 should not be levied if the assessee shows the reasonable cause for...
![Penalty u/s 271A(1)(d) of Income Tax Act shall not be Levied, if Assessee Shows Reasonable Cause for Non compliance of Statutory Notices: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Penalty-Income-Tax-Act-non-compliance-of-statutory-notices-ITAT-Income-Tax-taxscan.jpg "Penalty u/s 271A(1)(d) of Income Tax Act shall not be Levied, if Assessee Shows Reasonable Cause for Non compliance of Statutory Notices: ITAT [Read Order]")
Assessment Order for Addition on account of unexplained money u/s 69A of Income Tax Act not followed by mandate DIN is invalid: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT), held that assessment order for addition under Section 69A of Income Tax Act,1961 as unexplained income, not followed by mandate document...
![Assessment Order for Addition on account of unexplained money u/s 69A of Income Tax Act not followed by mandate DIN is invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Assessment-Order-account-unexplained-money-Income-Tax-Act-mandate-DIN-ITAT-TAXSCAN.jpeg "Assessment Order for Addition on account of unexplained money u/s 69A of Income Tax Act not followed by mandate DIN is invalid: ITAT [Read Order]")
Principal Amount Received Mistakenly and Not as an Advance to be Allowed as an Expenditure u/s 37 of Income Tax act along with the Interest: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT), held that Authorities have failed to appreciate that the amount was in fact not an advance but was received mistakenly and which under a Court...
![Principal Amount Received Mistakenly and Not as an Advance to be Allowed as an Expenditure u/s 37 of Income Tax act along with the Interest: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Principal-Amount-Received-Advance-Principal-Amount-Expenditure-Income-Tax-act-Interest-ITAT-taxscan.jpg "Principal Amount Received Mistakenly and Not as an Advance to be Allowed as an Expenditure u/s 37 of Income Tax act along with the Interest: ITAT [Read Order]")
![TDS Not Applicable on Payments Made to HUDA on Behalf of State Government: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/TDS-Applicable-Payments-HUDA-Behalf-State-Government-ITAT-TAXSCAN.jpeg "TDS Not Applicable on Payments Made to HUDA on Behalf of State Government: ITAT [Read Order]")
Relief to Hitachi: ITAT Deletes Addition as Activity related to Offshore Portion of Contract not Attributable to PE's in India [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has granted relief to Hitachi by deleting the addition holding that the activity related to the offshore portion of the contract was not...
![Relief to Hitachi: ITAT Deletes Addition as Activity related to Offshore Portion of Contract not Attributable to PEs in India [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-to-Hitachi-ITAT-Deletes-Addition-Offshore-Portion-of-Contract-PEs-in-India-Hitachi-ITAT-taxscan.jpg "Relief to Hitachi: ITAT Deletes Addition as Activity related to Offshore Portion of Contract not Attributable to PEs in India [Read Order]")
Penalty Proceedings for Concealment of Income not sustainable when Notice issued by AO is Vague and Ambiguous: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the penalty proceedings for concealment of income are not sustainable when the notice issued by the Assessing Officer is vague...
![Penalty Proceedings for Concealment of Income not sustainable when Notice issued by AO is Vague and Ambiguous: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Penalty-Proceedings-for-Concealment-of-Income-sustainable-when-Notice-Ambiguous-ITAT-TAXSCAN.jpg "Penalty Proceedings for Concealment of Income not sustainable when Notice issued by AO is Vague and Ambiguous: ITAT [Read Order]")
![Setback to EY: No TDS on Reimbursement of Salary on Cost to Cost basis, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Setback-TDS-Reimbursement-Salary-Cost-Cost-ITAT-Taxscan-1.jpg "Setback to EY: No TDS on Reimbursement of Salary on Cost to Cost basis, rules ITAT [Read Order]")