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
![Absence of Cross-Verification u/s 133(6) Should Not Be Sole Basis to Disallow Expenses: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Absence-of-Cross-Verification-Disallow-Expenses-ITAT-Cross-Verification-taxscan.jpg "Absence of Cross-Verification u/s 133(6) Should Not Be Sole Basis to Disallow Expenses: ITAT [Read Order]")
Absence of Cross-Verification u/s 133(6) Should Not Be Sole Basis to Disallow Expenses: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the absence of cross-verification under Section 133(6) of the Income Tax...
![Failure of AO in Presentation of Requisite Materials Proves Successful Discharge of Onus Casted upon Assessee: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Failure-of-AO-AO-Presentation-of-Requisite-Materials-Requisite-Materials-Discharge-of-Onus-Assessee-ITAT-deletes-Addition-ITAT-Taxscan.jpg "Failure of AO in Presentation of Requisite Materials Proves Successful Discharge of Onus Casted upon Assessee: ITAT deletes Addition [Read Order]")
![ITAT directs Re-Adjudication on Income Tax Exemption to Global Research Forum on Diaspora and Transnationalism [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-Re-Adjudication-Income-Tax-Exemption-Global-Research-Forum-taxscan.jpg "ITAT directs Re-Adjudication on Income Tax Exemption to Global Research Forum on Diaspora and Transnationalism [Read Order]")
![Signature in Consent Waiver Form Proves that Trust has No Role in Opening of Overseas Bank Account: ITAT Restores Matter to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Signature-Consent-Waiver-Form-Trust-Overseas-Bank-Account-Bank-Account-ITAT-AO-taxscan.jpg "Signature in Consent Waiver Form Proves that Trust has No Role in Opening of Overseas Bank Account: ITAT Restores Matter to AO [Read Order]")
![ITAT Sets Aside Revisionary Order u/s 263 of Income Tax Act for Re-agitating Issue to Explaining Details of Large Cash Deposits in Savings Account [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-Sets-Aside-Revisionary-Order-Income-Tax-Act-for-Re-agitating-Issue-to-Explaining-Details-of-Large-Cash-Deposits-Savings-Account-TAXSCAN.jpg "ITAT Sets Aside Revisionary Order u/s 263 of Income Tax Act for Re-agitating Issue to Explaining Details of Large Cash Deposits in Savings Account [Read Order]")
SEZ Developer Not Entitled to Deduction on Sale of Food and Beverages u/s 80IAB of Income Tax Act: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has ruled that a SEZ developer is not entitled to a deduction on the sale of food and beverages under section 80IAB of the Income Tax Act,...
![SEZ Developer Not Entitled to Deduction on Sale of Food and Beverages u/s 80IAB of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/SEZ-Developer-Not-Entitled-to-Deduction-Sale-of-Food-and-Beverages-SEZ-Developer-Deduction-Income-Tax-Act-ITAT-taxscan.jpg "SEZ Developer Not Entitled to Deduction on Sale of Food and Beverages u/s 80IAB of Income Tax Act: ITAT [Read Order]")
Expenses incurred for Infrastructure Development of leased property are Revenue Expenditure: ITAT upholds Deletion of Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench held that expenses incurred for the infrastructure development of leased property are revenue expenditure. Therefore the bench upheld the...
![Expenses incurred for Infrastructure Development of leased property are Revenue Expenditure: ITAT upholds Deletion of Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Expenses-incurred-for-Infrastructure-Development-of-leased-property-are-Revenue-Expenditure-ITAT-upholds-Deletion-of-Addition-TAXSCAN.jpg "Expenses incurred for Infrastructure Development of leased property are Revenue Expenditure: ITAT upholds Deletion of Addition [Read Order]")
Statutory Approval Given by Quasi-Judicial Authority u/s 153D of Income Tax Act without Due Application of Mind Results in Fatal of Entire Search Assessment: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the statutory approval given by quasi-judicial authority under Section 153D of the Income Tax Act, 1961 without due application...
![Statutory Approval Given by Quasi-Judicial Authority u/s 153D of Income Tax Act without Due Application of Mind Results in Fatal of Entire Search Assessment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Statutory-Approval-Quasi-Judicial-Authority-Income-Tax-Act-Income-Tax-Search-Assessment-ITAT-Taxscan.jpg "Statutory Approval Given by Quasi-Judicial Authority u/s 153D of Income Tax Act without Due Application of Mind Results in Fatal of Entire Search Assessment: ITAT [Read Order]")
Notice issued u/s 148 of Income Tax Act by AO without accessing Return filed by Assessee shall be treated as Void Ab Initio: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the notice issued under Section 148 of the Income Tax Act, 1961 by the assessing officer without accessing the return filed by...
![Notice issued u/s 148 of Income Tax Act by AO without accessing Return filed by Assessee shall be treated as Void Ab Initio: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Notice-Income-Tax-Act-Assessee-shall-be-treated-as-Void-Ab-Initio-Void-Ab-Initio-ITAT-Taxscan.jpg "Notice issued u/s 148 of Income Tax Act by AO without accessing Return filed by Assessee shall be treated as Void Ab Initio: ITAT [Read Order]")
Business Profit Earned by US Talent Agency for Arranging Maroon 5 Performance in India cannot be Assessable in India for want of PE: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the business profit earned by the US talent agency for arranging Maroon 5 performance in India cannot be assessable in India for...
![Business Profit Earned by US Talent Agency for Arranging Maroon 5 Performance in India cannot be Assessable in India for want of PE: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Business-Profit-Earned-by-US-Talent-Agency-Arranging-Maroon-5-Performance-in-India-cannot-be-Assessable-in-India-PE-ITAT-taxscan.jpg "Business Profit Earned by US Talent Agency for Arranging Maroon 5 Performance in India cannot be Assessable in India for want of PE: ITAT [Read Order]")
![Rights to Build and Operate Toll Road are Intangible Assets, Depreciation Allowable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Rights-to-Build-and-Operate-Toll-Road-Intangible-Assets-Depreciation-Allowable-ITAT-TAXSCAN.jpg "Rights to Build and Operate Toll Road are Intangible Assets, Depreciation Allowable: ITAT [Read Order]")
No Depreciation Claim u/s 32 of Income Tax Act Allowable in Absence of Carrying Out Business Activities: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench held that depreciation under Section 32 of the Income Tax Act, 1961 should not be allowed on absence of carrying out business activities. ...
![No Depreciation Claim u/s 32 of Income Tax Act Allowable in Absence of Carrying Out Business Activities: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Depreciation-Claim-Depreciation-Income-Tax-Act-Income-Tax-Income-Tax-Act-Allowable-in-Absence-of-Carrying-Out-Business-Activities-ITAT-Taxscan.jpg "No Depreciation Claim u/s 32 of Income Tax Act Allowable in Absence of Carrying Out Business Activities: ITAT [Read Order]")