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
![ITAT Orders full TDS Credit after AO withdraws TDS Benefit on Advance Rent and Fails to carry forward for 20 years [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-TDS-credit-AO-withdraws-TDS-on-advance-rent-TAXSCAN.jpg "ITAT Orders full TDS Credit after AO withdraws TDS Benefit on Advance Rent and Fails to carry forward for 20 years [Read Order]")
ITAT Orders full TDS Credit after AO withdraws TDS Benefit on Advance Rent and Fails to carry forward for 20 years [Read Order]
In a significant case the Delhi bench of Income Tax Appellate Tribunal (ITAT) has recently ordered full Tax Deduction at Source (TDS)...
![ITAT quashes Reopening of Assessment Due to Lack of Live Nexus between Reasons Recorded and Belief Formed by the Assessing Officer [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-quashes-Reopening-of-Assessment-ITAT-Reopening-of-Assessment-Assessment-Lack-of-Live-Nexus-Live-Nexus-Assessing-Officer-taxscan.jpg "ITAT quashes Reopening of Assessment Due to Lack of Live Nexus between Reasons Recorded and Belief Formed by the Assessing Officer [Read Order]")
![Bearer Cheque as Surety of being encashed not Sufficient Explanation of Business Expediency: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Bearer-cheque-as-Surety-Sufficient-explanation-Business-Expediency-ITAT-TAXSCAN-1.jpg "Bearer Cheque as Surety of being encashed not Sufficient Explanation of Business Expediency: ITAT [Read Order]")
![Assessment Order Framed against Non-Existing Company Illegal and Void Ab Initio: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Assessment-Order-Framed-against-Non-Existing-Company-Assessment-Order-Non-Existing-Company-ITAT-Void-Ab-Initio-Taxscan.jpg "Assessment Order Framed against Non-Existing Company Illegal and Void Ab Initio: ITAT [Read Order]")
Mere non-compliance to Furnish Transportation details is not non-compliance of Section 194C(6) for Disallowance under Section 40(a)(ia): ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that mere non-compliance to furnish transportation details could not be said to be the non-compliance of Section 194C(6) of the Income...
![Mere non-compliance to Furnish Transportation details is not non-compliance of Section 194C(6) for Disallowance under Section 40(a)(ia): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Mere-non-compliance-to-furnish-transportation-Section-194C6-Disallowance-Section-40aia-ITAT-TAXSCAN.jpg "Mere non-compliance to Furnish Transportation details is not non-compliance of Section 194C(6) for Disallowance under Section 40(a)(ia): ITAT [Read Order]")
Benefit of Cost of Acquisition in construction of roof rights in property: ITAT direct to consider Valuation Report [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has directed to consider valuation report for giving the benefit of cost of acquisition in construction of roof rights in property. The...
![Benefit of Cost of Acquisition in construction of roof rights in property: ITAT direct to consider Valuation Report [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Cost-of-Acquisition-construction-of-roof-rights-in-property-roof-rights-in-property-ITAT-Valuation-Report-Cost-of-Acquisition-in-construction-of-roof-rights-taxscan.jpg "Benefit of Cost of Acquisition in construction of roof rights in property: ITAT direct to consider Valuation Report [Read Order]")
![ITAT quashes Addition Against Practicing Doctor for Cash Deposit during Demonetization [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-ITAT-quashes-Addition-Practicing-Doctor-Doctor-Cash-Deposit-during-Demonetization-Demonetization-Income-Tax-taxscan.jpg "ITAT quashes Addition Against Practicing Doctor for Cash Deposit during Demonetization [Read Order]")
ITAT Deletes Penalty U/S 271(1) (c) On Assessee in Absence of Concealment or Inaccurate Particulars of Income [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) deleted the penalty under Section 271(1) (c) of the Income Tax Act on the assessee in the absence of concealment or inaccurate particulars...
![ITAT Deletes Penalty U/S 271(1) (c) On Assessee in Absence of Concealment or Inaccurate Particulars of Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-Deletes-Penalty-Assessee-Absence-of-Concealment-Inaccurate-Particulars-of-Income-Income-Taxscan.jpg "ITAT Deletes Penalty U/S 271(1) (c) On Assessee in Absence of Concealment or Inaccurate Particulars of Income [Read Order]")
ITAT deletes Long Term Capital Gains Addition on Forfeited Advance Amount without Transfer of Capital Asset [Read Order]
The Delhi bench (single member bench) of the Income Tax Appellate Tribunal (ITAT) recently deleted the long term capital gains addition on forfeited advance amount without transfer of capital asset. ...
![ITAT deletes Long Term Capital Gains Addition on Forfeited Advance Amount without Transfer of Capital Asset [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-deletes-Long-Term-Capital-Gains-ITAT-Long-Term-Capital-Gains-Forfeited-Advance-Amount-Advance-Amount-Transfer-of-Capital-Asset-Capital-Asset-Taxscan.jpg "ITAT deletes Long Term Capital Gains Addition on Forfeited Advance Amount without Transfer of Capital Asset [Read Order]")
![Re-Assessment cannot be Based on Incorrect Facts: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Re-Assessment-Income-Tax-ITAT-taxscan.jpeg "Re-Assessment cannot be Based on Incorrect Facts: ITAT [Read Order]")
![S. 69A Addition cannot be Based on Surmises, Conjectures and Hypothesis: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/S-69A-Addition-Based-on-Surmises-Conjectures-Hypothesis-ITAT-TAXSCAN.jpg "S. 69A Addition cannot be Based on Surmises, Conjectures and Hypothesis: ITAT [Read Order]")