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
No Addition can be Made if AO Failed to Discharge Secondary Onus of Disproving Documentary Evidences Filed by Assessee : ITAT Deletes Income Tax Addition
The Delhi bench of Income Tax Appellate Tribunal (ITAT) held that the Assessing Officer (AO), has failed to discharge the secondary onus of...
![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]](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]](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]")
Business Service Charges paid to Associate Concern for providing HR related Services shall not be disallowed :ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that business service charges paid to associate concern for providing Human Resource (HR) related services should not be...
![Business Service Charges paid to Associate Concern for providing HR related Services shall not be disallowed :ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Business-Service-Charges-Associate-Concern-HR-services-disallow-ITAT-taxscan.jpg "Business Service Charges paid to Associate Concern for providing HR related Services shall not be disallowed :ITAT [Read Order]")
 No addition can be made on Expenses incurred for Purchases of liquor from Licensed Suppliers :ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) ruled that no addition could be made on expenses incurred for purchase of liquor from liquor from licensed suppliers . The assessee...
![ No addition can be made on Expenses incurred for Purchases of liquor from Licensed Suppliers :ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-addition-can-be-made-on-Expenses-incurred-for-Purchases-of-liquor-from-Licensed-Suppliers-ITAT-TAXSCAN.jpg " No addition can be made on Expenses incurred for Purchases of liquor from Licensed Suppliers :ITAT [Read Order]")