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
![Reassessment Based Solely on Audit Objection Constitutes Mere Change of Opinion: ITAT Quashes Reopening in Income Tax Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/2098902-reassessment-itat-itat-quashes-income-tax-income-tax-case-taxscan.webp "Reassessment Based Solely on Audit Objection Constitutes Mere Change of Opinion: ITAT Quashes Reopening in Income Tax Case [Read Order]")
Reassessment Based Solely on Audit Objection Constitutes Mere Change of Opinion: ITAT Quashes Reopening in Income Tax Case [Read Order]
The Bench of the Income Tax Appellate Tribunal, Delhi , has ruled that reassessment initiated merely on the basis of an audit objection without any...
![Search-Based Addition u/s 153A Unsustainable without Incriminating Material for Completed Assessments: ITAT Deletes ₹26.10 Lakh in Raj Shyama Construction Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/2098877-incriminating-material-itat-delhi-bench-raj-shyama-construction-raj-shyama-construction-case-taxscan.webp "Search-Based Addition u/s 153A Unsustainable without Incriminating Material for Completed Assessments: ITAT Deletes ₹26.10 Lakh in Raj Shyama Construction Case [Read Order]")
![Mechanical Approval u/s. 153D Ispo Facto Invalidates Search Assessments: ITAT Grants Relief to Tavleen Resorts [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/2098875-tavleen-resorts-itat-grants-itat-delhi-taxscan.webp "Mechanical Approval u/s. 153D Ispo Facto Invalidates Search Assessments: ITAT Grants Relief to Tavleen Resorts [Read Order]")
![Credits Receivables from Earlier Years Sales Not Verified: ITAT Restores ₹2.27 Cr Foreign Remittance Addition for Verification [Read Order]](https://images.taxscan.in/h-upload/2025/10/20/2098275-itat-foreign-remittance-taxscan.webp "Credits Receivables from Earlier Years Sales Not Verified: ITAT Restores ₹2.27 Cr Foreign Remittance Addition for Verification [Read Order]")
![Relief for Dalmia Bharat: ITAT Rules Payment for Technical Knowhow on Manufacturing Refractories is Revenue Expenditure, Not Capital [Read Order]](https://images.taxscan.in/h-upload/2025/10/19/2097957-dalmia-bharat-itat-rules-payment-technical-knowhow-manufacturing-refractories-revenue-expenditure-capital-taxscan.webp "Relief for Dalmia Bharat: ITAT Rules Payment for Technical Knowhow on Manufacturing Refractories is Revenue Expenditure, Not Capital [Read Order]")
Failure to verify New vs. Renewed Deposits on unsecured loans: ITAT Remits ₹2.62 Cr Issue for Fresh verification [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) remitted the matter to the Assessing Officer (AO) for a fresh adjudication of the addition made on account of unsecured loans accepted by...
![Failure to verify New vs. Renewed Deposits on unsecured loans: ITAT Remits ₹2.62 Cr Issue for Fresh verification [Read Order]](https://images.taxscan.in/h-upload/2025/10/19/2097944-failure-to-verify-new-vs-renewed-deposits-unsecured-loans-itat-remits-fresh-verification-taxscan.webp "Failure to verify New vs. Renewed Deposits on unsecured loans: ITAT Remits ₹2.62 Cr Issue for Fresh verification [Read Order]")
Relief for Dalmia Bharat: ITAT Rules Cancellation of Forward Contract for Machinery is capital receipt [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) deleted an addition of Rs. 92,05,509 and held that the gain from the cancellation of a foreign exchange forward contract was a capital ...
![Relief for Dalmia Bharat: ITAT Rules Cancellation of Forward Contract for Machinery is capital receipt [Read Order]](https://images.taxscan.in/h-upload/2025/10/19/2097942-dalmia-bhara-itat-rules-cancellation-forward-contract-machinery-capital-receipt-taxscan.webp "Relief for Dalmia Bharat: ITAT Rules Cancellation of Forward Contract for Machinery is capital receipt [Read Order]")
Income Already Taxed in Share Applicant Companies: ITAT Deletes ₹190 Crore Share Capital Addition citing Double Taxation [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT), in a third-member reference, deleted an addition of ₹190 Crore made under Section 68 of the Income Tax Act, 1961, holding that once the ...
![Income Already Taxed in Share Applicant Companies: ITAT Deletes ₹190 Crore Share Capital Addition citing Double Taxation [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/2097410-double-taxation-taxscan1.webp "Income Already Taxed in Share Applicant Companies: ITAT Deletes ₹190 Crore Share Capital Addition citing Double Taxation [Read Order]")
Cash Deposits of ₹30.65 Lakh During Demonetization Claimed as Gift from Deceased Grandmother: ITAT Deletes Addition u/s 69A [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) deleted the addition of ₹30.65 lakh, deposited during demonetization and claimed as a gift from the deceased grandmother, under Section 69A of...
![Cash Deposits of ₹30.65 Lakh During Demonetization Claimed as Gift from Deceased Grandmother: ITAT Deletes Addition u/s 69A [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/2097373-demonitization-gift-taxscan.webp "Cash Deposits of ₹30.65 Lakh During Demonetization Claimed as Gift from Deceased Grandmother: ITAT Deletes Addition u/s 69A [Read Order]")
Addition of Rs. 76.10 Lakh on Alleged Bogus Purchases u/s 69C: ITAT Directs Addition at 5% GP on Verified Purchases [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) directed that the addition of Rs. 76.10 lakh on alleged bogus purchases under section 69C of Income Tax ACt,1961 be computed at 5% gross ...
![Addition of Rs. 76.10 Lakh on Alleged Bogus Purchases u/s 69C: ITAT Directs Addition at 5% GP on Verified Purchases [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/2097378-alleged-bogus-purchases-bogus-purchases-itat-verified-purchases-taxscan.webp "Addition of Rs. 76.10 Lakh on Alleged Bogus Purchases u/s 69C: ITAT Directs Addition at 5% GP on Verified Purchases [Read Order]")
ITAT allows All Appeals of FMI Automotive Components on Foreign Exchange Loss, Capital Expenditure & Insurance Claims [Read Order]
The Income Tax Appellate Tribunal (ITAT) at Delhi Bench rejected an appeal filed by Revenue against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre...
![ITAT allows All Appeals of FMI Automotive Components on Foreign Exchange Loss, Capital Expenditure & Insurance Claims [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/2096931-itat-fmi-automotive-foreign-exchange-loss-capital-expenditure-taxscan.webp "ITAT allows All Appeals of FMI Automotive Components on Foreign Exchange Loss, Capital Expenditure & Insurance Claims [Read Order]")
Cybersecurity Software Sale Not Taxable as FTS: ITAT Rules Payments Outside Scope of S. 9(1)(vii) and India-Ireland DTAA as No Human Interface Involved [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that payments received from Indian distributors for sale of cybersecurity software cannot be taxed in India as ‘Fees for...
![Cybersecurity Software Sale Not Taxable as FTS: ITAT Rules Payments Outside Scope of S. 9(1)(vii) and India-Ireland DTAA as No Human Interface Involved [Read Order]](https://images.taxscan.in/h-upload/2025/10/11/2095592-cybersecurity-software-taxscan.webp "Cybersecurity Software Sale Not Taxable as FTS: ITAT Rules Payments Outside Scope of S. 9(1)(vii) and India-Ireland DTAA as No Human Interface Involved [Read Order]")