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ITAT Delhi

ITAT Holds Surplus From Textbook Sales as Educational, Not Commercial; Allows S.11 Exemption [Read Order]

Sneha Sukumaran Mullakkal

The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) held that the surplus from textbook sales was educational in nature and not commercial,...

Necessity for Verification of Capital and stock balances: ITAT Remits Rs. 7 Cr Income Addition...

Relief of Tata Teleservices: ITAT Rules Pre-Operative Expenses for Telecom Business Expansion as...

ITAT Denies Section 54F Exemption for Property Purchased in Mother's Name [Read Order]

No S.153C Income Tax Assessment if Documents only ‘Pertain to’ and do Not ‘Belong to’ Assessee: ITAT...

Relief to SpiceJet: ITAT Dismisses Income Tax Department Appeals on Supplementary Rent Disallowance [Read Order]

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) ruled that supplementary rent payments are exempt from tax in India under Section 10(15A) of the Income Tax Act, 1961, and not subject to ...

Capital Gains Exemption u/s 54F Allowable for Purchase of Residential Property Using Sale Proceeds of Land, as Construction Agreement Was Signed Prior to Sale: ITAT [Read Order]

The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that capital gains exemption under Section 54F of the Income-tax Act, 1961 is allowable when the assessee invests sale proceeds...

Income from Live Sports Licensing Not Taxable as Royalty Due to Lack of Copyright Protection: ITAT [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that income earned from licensing live sports broadcasts is not taxable as royalty because live broadcasts do not enjoy copyright...

ITAT Rules 10% Recorded, 90% Live Revenue Split Fair for Sports Broadcast Licensing Income [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) partly allowed an appeal concerning the apportionment of sports broadcast licensing income, where the Assessing Officer (AO) treated the...

ITAT Upholds CIT(A) Ruling, Excludes Business Advances from Deemed Dividend u/s 2(22)(e) [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘F’, has dismissed the Revenue’s appeal against the deletion of an addition made under Section 2(22)(e) of the Income Tax Act, ruling that the...

ITAT Bars Double Taxation: Protective Addition Deleted as Income Already Assessed Elsewhere [Read Order]

The Income Tax Appellate Tribunal (ITAT) Delhi Bench has ruled that a protective addition cannot be sustained when the same income has already been assessed in the hands of another entity, thereby...

ITAT Rules in Favor of Assessee: Renovation Expenses Within CBDT’s Extended Deadline Qualify for Section 54F Relief [Read Order]

The Income Tax Appellate Tribunal (ITAT) Delhi Bench ‘F’ has ruled that renovation expenses incurred within the extended deadline set by the Central Board of Direct Taxes (CBDT) are eligible for...