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
![Reopening of Assessment Proceedings u/s 147 of Income Tax Act after 4 years is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Reopening-of-Assessment-Proceedings-Assessment-Proceedings-Income-Tax-Act-Income-Tax-ITAT-Taxscan.jpg "Reopening of Assessment Proceedings u/s 147 of Income Tax Act after 4 years is Invalid: ITAT [Read Order]")
Reopening of Assessment Proceedings u/s 147 of Income Tax Act after 4 years is Invalid: ITAT [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the reopening of assessment proceedings under Section 147 of the Income Tax...
![Unverified and Excessive Operating Expenses not Allowable u/s 37 of Income Tax Act: ITAT Reduces Disallowance from 10% to 2% [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Unverified-and-Excessive-Operating-Expenses-not-Allowable-us-37-of-Income-Tax-Act-ITAT-Reduces-Disallowance-TAXSCAN.jpg "Unverified and Excessive Operating Expenses not Allowable u/s 37 of Income Tax Act: ITAT Reduces Disallowance from 10% to 2% [Read Order]")
![Payment of Education cess cannot be considered as an expenditure u/s 37 and 40(a)(ii) of Income Tax Act : ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Payment-of-Education-cess-expenditure-Income-Tax-Act-ITAT-Education-cess-Payment-taxscan.jpg "Payment of Education cess cannot be considered as an expenditure u/s 37 and 40(a)(ii) of Income Tax Act : ITAT [Read Order]")
![Interest Income from Fixed Deposit is eligible for Deduction u/s 80IA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Interest-Income-from-Fixed-Deposit-Interest-Income-Income-from-Fixed-Deposit-Fixed-Deposit-Deduction-ITAT-Fixed-Deposit-is-eligible-for-Deduction-taxscan.jpg "Interest Income from Fixed Deposit is eligible for Deduction u/s 80IA: ITAT [Read Order]")
![Assessment Order without Issuing proper Notice: ITAT quashes Assessment Order and Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Assessment-Order-Issuing-proper-Notice-ITAT-quashes-Assessment-Order-ITAT-quashes-Addition-taxscan.jpg "Assessment Order without Issuing proper Notice: ITAT quashes Assessment Order and Addition [Read Order]")
Expenses Incurred for Gifts to Customers by Company during Festivals Allowable u/s 37 of Income Tax Act: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the expenses incurred for gifts to customers by company during festivals would be allowable under Section 37 of the Income Tax...
![Expenses Incurred for Gifts to Customers by Company during Festivals Allowable u/s 37 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Expenses-Incurred-for-Gifts-to-Customers-Company-during-Festivals-Allowable-us-37-of-Income-Tax-Act-ITAT-TAXSCAN.jpg "Expenses Incurred for Gifts to Customers by Company during Festivals Allowable u/s 37 of Income Tax Act: ITAT [Read Order]")
Unverified and Excessive Operating Expenses not Allowable u/s 37 of Income Tax Act: ITAT Reduces Disallowance from 10% to 2% [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, reduced the disallowance from 10% to 2%, on finding that operating expenses is unverified and...
![Unverified and Excessive Operating Expenses not Allowable u/s 37 of Income Tax Act: ITAT Reduces Disallowance from 10% to 2% [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Unverified-Excessive-Operating-Expenses-Operating-Expenses-Income-Tax-Act-ITAT-Disallowance-ITAT-Reduces-Disallowance-Income-Tax-taxscan.jpg "Unverified and Excessive Operating Expenses not Allowable u/s 37 of Income Tax Act: ITAT Reduces Disallowance from 10% to 2% [Read Order]")
Dept. Fails to Submit Contradictory view to CIT(A)'s Decision: ITAT allows Depreciation Expenses on Crates [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, on failure of the department to submit a contradict view to the CIT(A)’s decision, confirmed the...
![Dept. Fails to Submit Contradictory view to CIT(A)s Decision: ITAT allows Depreciation Expenses on Crates [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-allows-Depreciation-Expenses-on-Crates-ITAT-Depreciation-Expenses-CITAs-Decision-Contradictory-view-to-CITAs-Decision-Taxscan-2.jpg "Dept. Fails to Submit Contradictory view to CIT(A)s Decision: ITAT allows Depreciation Expenses on Crates [Read Order]")
Addition of loan Amount as Outstanding Balance without Proper Evidence and Documents: ITAT directs AO to Re-adjudicate [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has directed the Assessing Officer to re-adjudicate the case regarding the addition of a loan amount as an outstanding balance. The...
![Addition of loan Amount as Outstanding Balance without Proper Evidence and Documents: ITAT directs AO to Re-adjudicate [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/loan-Amount-as-Outstanding-Balance-Proper-Evidence-Documents-ITAT-Re-adjudicate-Addition-of-loan-Amount-taxscan.jpg "Addition of loan Amount as Outstanding Balance without Proper Evidence and Documents: ITAT directs AO to Re-adjudicate [Read Order]")
Income Arising from Sold Land Established as Agricultural Land cannot be Treated as Capital Asset: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that income arising from land could not be treated as capital asset once the nature of the land sold had established as agricultural...
![Income Arising from Sold Land Established as Agricultural Land cannot be Treated as Capital Asset: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Income-Arising-from-Sold-Land-Established-Agricultural-Land-Treated-as-Capital-Asset-ITAT-TAXSCAN.jpg "Income Arising from Sold Land Established as Agricultural Land cannot be Treated as Capital Asset: ITAT [Read Order]")
Delayed Deposit of Employees Contribution to PF and ESI cannot be Claimed Even when Deposited Within Due Date of Filing Return: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the delayed deposit of employee's contribution to Provident Fund (PF) and Employees’ State Insurance (ESI) could not be...
![Delayed Deposit of Employees Contribution to PF and ESI cannot be Claimed Even when Deposited Within Due Date of Filing Return: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Deposit-of-Employees-Contribution-to-PF-and-ESI-Deposit-PF-Contribution-ESI-Contribution-Claim-Due-Date-of-Filing-Return-ITAT-Taxscan.jpg "Delayed Deposit of Employees Contribution to PF and ESI cannot be Claimed Even when Deposited Within Due Date of Filing Return: ITAT [Read Order]")
![Deduction u/s 35(2AB) of Income Tax Act cannot be Denied Ignoring Form 3CL: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Deduction-Income-Tax-Act-Form-3CL-ITAT-taxscan.jpg "Deduction u/s 35(2AB) of Income Tax Act cannot be Denied Ignoring Form 3CL: ITAT [Read Order]")