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
![AO made Addition to House hold Drawings due to Delay in filing Reply: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/AO-made-Addition-to-House-hold-Drawings-House-hold-Drawings-due-to-Delay-in-filing-Reply-ITAT-Re-adjudication-taxscan.jpg "AO made Addition to House hold Drawings due to Delay in filing Reply: ITAT Directs Re-adjudication [Read Order]")
AO made Addition to House hold Drawings due to Delay in filing Reply: ITAT Directs Re-adjudication [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) directed re-adjudication to the assessing officer for making an addition to house...
![Direct Expense Incurred for Purchase of Construction Material shall not be Disallowed u/s 40A(3)of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Direct-expense-Construction-Material-Purchase-of-Construction-Material-Direct-Expense-Incurred-for-Purchase-of-Construction-Material-Income-Tax-Act-ITAT-Income-Tax-taxscan.jpg "Direct Expense Incurred for Purchase of Construction Material shall not be Disallowed u/s 40A(3)of Income Tax Act: ITAT [Read Order]")
![Rectification Order passed u/s 154 of Income Tax Act without Proper Verification: ITAT directs Re-Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Rectification-Order-Income-Tax-Act-Income-Tax-Act-without-Proper-Verification-Proper-Verification-ITAT-directs-re-adjudication-ITAT-Taxscan.jpg "Rectification Order passed u/s 154 of Income Tax Act without Proper Verification: ITAT directs Re-Adjudication [Read Order]")
![Revision order passed u/s 263 of Income Tax Act without jurisdiction: ITAT sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Revision-order-Income-Tax-Act-jurisdiction-ITAT-sets-aside-Order-ITAT-Order-Taxscan.jpg "Revision order passed u/s 263 of Income Tax Act without jurisdiction: ITAT sets aside Order [Read Order]")
![AO Wrongly Raises Demand on Dividend Distribution Tax Despite Submitting Proof of Payment: ITAT Directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/AO-Wrongly-Raises-Demand-on-Dividend-Distribution-Tax-AO-Wrongly-Raises-Demand-Proof-of-Payment-ITAT-Directs-Readjudication-taxscan.jpg "AO Wrongly Raises Demand on Dividend Distribution Tax Despite Submitting Proof of Payment: ITAT Directs Readjudication [Read Order]")
AO cannot take the position of Businessman to Replace his Strategy Irrationally: ITAT deletes Additions [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) deleted the addition made by the Assessing Officer without any justification or appealing basis in light of the Principal Tax Jurisprudence...
![AO cannot take the position of Businessman to Replace his Strategy Irrationally: ITAT deletes Additions [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/AO-cannot-take-the-position-of-Businessman-AO-Businessman-ITAT-deletes-Additions-ITAT-Additions-Taxscan.jpg "AO cannot take the position of Businessman to Replace his Strategy Irrationally: ITAT deletes Additions [Read Order]")
S.50C Applicable to Transfer of Capital Asset of Land or Building not to Transfer of Rights: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the Section 50C of the Income Tax Act 1961 is applicable to transfer of capital asset of land or building and not to the transfer...
![S.50C Applicable to Transfer of Capital Asset of Land or Building not to Transfer of Rights: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/S.50C-Applicable-to-Transfer-of-Capital-Asset-of-Land-or-Building-not-to-Transfer-of-Rights-ITAT-TAXSCAN.jpg "S.50C Applicable to Transfer of Capital Asset of Land or Building not to Transfer of Rights: ITAT [Read Order]")
Trust for Managing Statutory Obligations of Employees of Parent Trust falls under Charitable Activity: ITAT Grants registration u/s 12AA of IT Act [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) granted the trust registration under Section 12AA Income Tax Act, 1961 created to manage the legal responsibilities of the employees of the...
![Trust for Managing Statutory Obligations of Employees of Parent Trust falls under Charitable Activity: ITAT Grants registration u/s 12AA of IT Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Trust-for-Managing-Statutory-Obligations-of-Employees-of-Parent-Trust-falls-under-Charitable-Activity-v-ITAT-Grants-registration-I-T-Act-TAXSCAN.jpg "Trust for Managing Statutory Obligations of Employees of Parent Trust falls under Charitable Activity: ITAT Grants registration u/s 12AA of IT Act [Read Order]")
Assessment framed u/s 147 of I T Act on Information under Project Falcon regarding Trading on United Stock Exchange of India not borne out of any record: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) has recently held that assessment framed under Section 147 of Income Tax Act,1961 on information under Project Falcon regarding trading...
![Assessment framed u/s 147 of I T Act on Information under Project Falcon regarding Trading on United Stock Exchange of India not borne out of any record: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Assessment-framed-I-T-Act-on-Information-under-Project-Falcon-regarding-Trading-on-United-Stock-Exchange-of-India-ITAT-TAXSCAN.jpg "Assessment framed u/s 147 of I T Act on Information under Project Falcon regarding Trading on United Stock Exchange of India not borne out of any record: ITAT [Read Order]")
Cessation of Liabilty u/s 41(1) of Income Tax Act cannot be treated as Income for Addition : ITAT sets aside Addition[Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT) held that cessation of liability under Section 41(1) of Income Tax Act,1961 cannot be treated as an income for addition. Raunika Fashion...
![Cessation of Liabilty u/s 41(1) of Income Tax Act cannot be treated as Income for Addition : ITAT sets aside Addition[Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Cessation-of-Liabilty-Income-Tax-Act-Income-Tax-Income-for-Addition-ITAT-sets-aside-Addition-taxscan.jpg "Cessation of Liabilty u/s 41(1) of Income Tax Act cannot be treated as Income for Addition : ITAT sets aside Addition[Read Order]")
The difference in non-delivery derivative Transactions be taken for determining Turnover for Tax Audit u/s 44AB of IT Act: ITAT deletes Penalty u/s 271B
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has deleted the penalty under Section 271B of the Income Tax Act, 1961 holding that the difference in non-delivery derivative transactions...
Transaction Between 2 Companies Cannot come u/s 269SS on Amalgamation: ITAT Deletes Penalty u/s 271E [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has deleted the penalty under Section 271E of the Income Tax Act 1961 holding that the transaction between 2 companies could not come under...
![Transaction Between 2 Companies Cannot come u/s 269SS on Amalgamation: ITAT Deletes Penalty u/s 271E [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Transaction-Between-2-Companies-Transaction-2-Companies-Amalgamation-ITAT-Deletes-Penalty-taxscan-Income-tax-itat-.jpg "Transaction Between 2 Companies Cannot come u/s 269SS on Amalgamation: ITAT Deletes Penalty u/s 271E [Read Order]")