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
![Charging of Fees for conducting Matches or Tournament in Rifle Shooting is not Commercial Activity : ITAT grants relief to Haryana Rifle Association [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Charging-of-Fees-for-conducting-Matches-or-Tournament-in-Rifle-Shooting-is-Commercial-Activity-ITAT-grants-relief-to-Haryana-Rifle-Association-.jpg "Charging of Fees for conducting Matches or Tournament in Rifle Shooting is not Commercial Activity : ITAT grants relief to Haryana Rifle Association [Read Order]")
Charging of Fees for conducting Matches or Tournament in Rifle Shooting is not Commercial Activity : ITAT grants relief to Haryana Rifle Association [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) granting relief to Haryana Rifle Association ruled that charging of fees for conducting...
![No Income Tax Addition without Examination of Documents Furnished by Assessee, on Ground of No Response to Notice Issued by AO: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Income-Tax-Addition-Income-Tax-Addition-No-Income-Tax-Addition-without-Examination-of-Documents-Examination-of-Documents-Furnished-by-Assessee-No-Response-to-Notice-Issued-by-AO-ITAT-Taxscan.jpg "No Income Tax Addition without Examination of Documents Furnished by Assessee, on Ground of No Response to Notice Issued by AO: ITAT [Read Order]")
![Non- maintenance of books of account implies no audit of account done: ITAT deletes penalty for u/s 271B [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Non-maintenance-Books-of-account-Audit-of-account-ITAT-Delets-penalty-taxscan.jpg "Non- maintenance of books of account implies no audit of account done: ITAT deletes penalty for u/s 271B [Read Order]")
![Interest Received u/s 28 of Land Acquisition Act on Enhanced Compensation is not Taxable being Part of Compensation: ITAT deletes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Interest-Received-Interest-Land-Acquisition-Act-Land-Acquisition-Act-on-Enhanced-Compensation-is-not-Taxable-ITAT-deletes-Income-Tax-Addition-ITAT-Taxscan.jpg "Interest Received u/s 28 of Land Acquisition Act on Enhanced Compensation is not Taxable being Part of Compensation: ITAT deletes Income Tax Addition [Read Order]")
Disallowance u/s 14A of Income Tax Act should not Exceed Exempt Income of Assessment Year: ITAT Upholds Deletion of Disallowance [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) held that the disallowance should not exceed the exempt income of that year and upheld the decision of Commissioner of Income Tax (Appeals)...
![Disallowance u/s 14A of Income Tax Act should not Exceed Exempt Income of Assessment Year: ITAT Upholds Deletion of Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Disallowance-Income-Tax-Act-Exempt-Income-of-Assessment-Year-Income-of-Assessment-Year-ITAT-Upholds-Deletion-of-Disallowance-taxscan.jpg "Disallowance u/s 14A of Income Tax Act should not Exceed Exempt Income of Assessment Year: ITAT Upholds Deletion of Disallowance [Read Order]")
Income Tax on sum received from Mother-in-Law by way Settlement of case in Court: ITAT directs Fresh Adjudication on ground of failing to make enquiry of correctness of claim [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) directed fresh adjudication on grounds of failing to make enquiry on the correctness of claim of sum received from mother -in-law by way...
![Income Tax on sum received from Mother-in-Law by way Settlement of case in Court: ITAT directs Fresh Adjudication on ground of failing to make enquiry of correctness of claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Income-Tax-sum-Mother-in-Law-Settlement-case-Court-ITAT-directs-taxscan.jpg "Income Tax on sum received from Mother-in-Law by way Settlement of case in Court: ITAT directs Fresh Adjudication on ground of failing to make enquiry of correctness of claim [Read Order]")
Delayed Deposit of Employees Contribution to PF/ESIC is sufficient to make Income Tax Addition: ITAT rejects Appeal [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the delayed deposit of employees contribution indicated in the Audit Report is sufficient to make income tax addition and to disallow...
![Delayed Deposit of Employees Contribution to PF/ESIC is sufficient to make Income Tax Addition: ITAT rejects Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Delayed-deposit-of-employees-contribution-employees-contribution-PF-ESIC-income-tax-addition-ITAT-rejects-appeal-appeal.jpg "Delayed Deposit of Employees Contribution to PF/ESIC is sufficient to make Income Tax Addition: ITAT rejects Appeal [Read Order]")
TDS reflected in form 26AS for assessment year shall be allowed, if ROI and TDS are correctly filed: ITAT directs AO to verify claim [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) ruled that Tax Deduction at Source in form 26AS for assessment year should be allowed, if return of income and Tax Deduction at...
![TDS reflected in form 26AS for assessment year shall be allowed, if ROI and TDS are correctly filed: ITAT directs AO to verify claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/TDS-form-26AS-assessment-year-ROI-ITAT-directs-AO-claim-taxsan.jpg "TDS reflected in form 26AS for assessment year shall be allowed, if ROI and TDS are correctly filed: ITAT directs AO to verify claim [Read Order]")
Internal CUP is the most appropriate method for Undertaking the Determination of Arm’s Length Price: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the internal Comparable Uncontrolled Price Method (CPU) is the most appropriate method for undertaking the determination of the...
![Internal CUP is the most appropriate method for Undertaking the Determination of Arm’s Length Price: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Internal-CUP-is-the-most-appropriate-method-for-Undertaking-the-Determination-of-Arms-Length-Price-ITAT-TAXSCAN.jpg "Internal CUP is the most appropriate method for Undertaking the Determination of Arm’s Length Price: ITAT [Read Order]")
ITAT dismisses Appeal as Defective due to Continuous Absence by assessee during Appellate Proceedings [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench dismissed appeal filed by assessee as defective due to continuous absence by assessee during appellate proceedings. The assessee ...
![ITAT dismisses Appeal as Defective due to Continuous Absence by assessee during Appellate Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-dismisses-Appeal-ITAT-Appeal-Appellate-Proceedings-Defective-due-to-Continuous-Absence-by-assessee-Absence-by-assessee-Taxscan.jpg "ITAT dismisses Appeal as Defective due to Continuous Absence by assessee during Appellate Proceedings [Read Order]")
Penalty u/s 272A(1)(d)Â Income Tax Act shall not levied if Reasonable Cause for Non-Compliance of Statutory Notices: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench ruled that penalty under Section 272(1)(d) of Income Tax Act, 1961 should not be levied if the assessee has reasonable cause for...
![Penalty u/s 272A(1)(d)Â Income Tax Act shall not levied if Reasonable Cause for Non-Compliance of Statutory Notices: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Penalty-Income-Tax-Act-Income-Tax-Reasonable-Cause-Non-Compliance-of-Statutory-Notices-Non-Compliance-Statutory-Notices-ITAT-Taxscan.jpg "Penalty u/s 272A(1)(d)Â Income Tax Act shall not levied if Reasonable Cause for Non-Compliance of Statutory Notices: ITAT [Read Order]")