This document provides a summary of key decisions made by the Income Tax Appellate Tribunal (ITAT) in Delhi during March 2020. It covers various important tax issues, including the applicability of Section 14A, depreciation on software, deductibility of ESOP discounts, and the taxability of interest on agricultural land. Taxpayers, legal professionals, and financial advisors will find this a valuable resource for understanding recent tribunal rulings and their implications.