Income from Transfer of Channels being an Asset Outside India not Taxable u/s 9(1)(i) Income Tax Act: ITAT deletes Addition [Read Order]

By Aparna. M - On February 14, 2024 11:40 am - 2 mins read

Income Tax - ITAT - ITAT Delhi - Asset transfer taxation - International asset taxation - taxable channel transfer - taxscan

The two member bench of Delhi Income Tax Appellate Tribunal ( ITAT ) comprising Amit Shukla ( Judicial Member ) and Padmavathy S. ( Accountant Member ) while deleting the addition held that Income from transfer of channels being an asset outside India should not be taxable under Section 9(1)(i) of the Income Tax Act,1961….

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